Supreme Court · 2006 INSC 820 · Decided 10 November 2006
Commissioner of Central Excise, Surat v. M/S. Zandu Pharmaceutical Works LTD.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 820 · [2006] SUPP. 8 S.C.R. 1057
- Case number
- CIVIL APPEAL No. 7849/2004
- Decided
- 10 November 2006
- Bench
- S.B. SINHA, DALVEER BHANDARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Tariff Act, 1985: SH 3003.39, 3305.10 and 3305.99- Hair oil manufactured by assessee containing perfame-Held: classified as perfumed hair oil under SH: 3305. I 0. A B Respondent-assessee had been manufacturing hair oil under the brand C name of'Alma Iio' and classifying it under its classification under SH: 3305.99. Before the assessing authority, assessee disclosed the ingredients and manufacturing process of the p1oduct. Assessing Authority classified the product under H: 3305.99 as cosmetic product. Aggrieved assessee filed D appeal, which was dismissed. On further
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