Supreme Court · 2005 INSC 86 · Decided 21 February 2005
Commissioner of Central Excise, Pune v. Abhi Chemical & Pharmaceuticals PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 86 · [2005] 2 S.C.R. 210
- Case number
- CIVIL APPEAL No. 5646/1999
- Decided
- 21 February 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985; Tariff Headings 23.02 and 29.36; Trade Notice No.3411990/Policy Circular No.9911997 issued by Central Board of C Excise and Customs : Classification-Recovit and Daily Mix-Levy of exCise duty under Tariff Headings 23.02 or 29.36-Held: Chemical test report reveals df vitamins and oxidants etc., thus cannot be called as only intermixture of vitamins classifiable under Tariff Heading 29.36- D Issuance of Circular by the Board clarifying that a product like the product in question would fall under Tariff Heading 23. 02 provided it is used exclusively as
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