Supreme Court · 2015 INSC 526 · Decided 28 July 2015
Commissioner of Central Excise, Vapi v. MIS. Global Health Care Products Partnership Firm & ORS.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 526 · [2015] 8 S.C.R. 994
- Case number
- CIVIL APPEAL No. 5902/2005
- Decided
- 28 July 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
c Central Excise Tariff Act, 1985: Subheading 3306. 10, 3306. 90- Close-Up Whitening dental cleaner - Classification - Held: Is not a 'toothpaste' but other form of dental hygiene and, therefore classifiable D under sub-heading 3306. 90. HSN entries If the entries under HSN and the entries under the Central Excise Tariff are different, then reliance cannot be placed upon HSN Notes E for the purposes of classification of goods under Central Excise Tariff. Dismissing the appeals, the Court · HELD: 1. There is no dispute that most of
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