Supreme Court · 2003 INSC 11 · Decided 14 January 2003
M/S. Alpine Industries v. Collector of Central Excise, New DELHI.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 11 · [2003] 1 S.C.R. 313
- Case number
- CIVIL APPEAL No. 11651/1995
- Decided
- 14 January 2003
- Bench
- M.B. SHAH, D.M. DHARMADHIKARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B v Central Excises and Salt Act, 1944; Section 35 L(b)/Central Excise Tariff Act, 1985; Headings 30.03 and 33.04: Classification of product- Principles-Held, Terms and expressions used in tariff generally understood c by its popular meaning by its user and not by its scientific/technical determinative of nature of the product- Commercial parlance theory applies ~ for determination of nature of product. Classification of product 'Lip Salve '-Medicament or preparation for D skin care under the Heading 30.03 or 33.04-Held, product Lip Salve is a protective cream against skin
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