Supreme Court · 2005 INSC 178 · Decided 1 April 2005
M/S. Dabur (India) LTD. v. Commissioner of Central Excise, Jamshedpur
- Court
- Supreme Court of India
- Citation
- 2005 INSC 178 · [2005] 3 S.C.R. 144
- Case number
- CIVIL APPEAL No. 7907/2002
- Decided
- 1 April 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985--Chapter 30, Note 1 (d) and Chapter 33: Classification- 'Janam Ghunti '-Assessee claiming that their product C 'Janam Ghunti" is neither a distillate nor a solution but is an extraction­ Held: The matter requires enquiry into the manufacturing process and back the matter for fresh decision. D Classification- 'Lal .Tail '-,-Assessee having the Drug Controller's .licence for the product 'Lal Tail'-Ayurvedic Doctors prescribing Lal Tail for treatment of rickets also put on record-Thus Tribunal was right in holding that the product is a
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