Supreme Court · 2023 INSC 483 · Decided 3 May 2023
Commisssioner of Customs, Central Excise and Service Tax, Hyderabad v. Ashwani Homeo Pharmacy
- Court
- Supreme Court of India
- Citation
- 2023 INSC 483 · [2023] 6 S.C.R. 281
- Case number
- CIVIL APPEAL No. 9525/2018
- Decided
- 3 May 2023
- Bench
- DINESH MAHESHWARI, VIKRAM NATH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985: Chapter 30, First Schedule, Tariff Item 3003 90 14 - Product "Aswini Homeo Arnica Hair Oil" - Classification of, as 'medicament' under Tariff Item 3003 90 14 in Chapter 30 or as 'cosmetic or Item 3305 90 19 in Chapter 33 - Held: Product Aswini Homeo Arnica Hair Oil merits classification as 'medicament' under Chapter 30 and not as 'cosmetic or toilet preparations' under Chapter 33 - On basis of the twin test-common parlance test as also the
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