Supreme Court · 2004 INSC 291 · Decided 20 April 2004
M/S. Icpa Health Products (P) LTD. v. Commissioner of Central Excise, Vadodara
- Court
- Supreme Court of India
- Citation
- 2004 INSC 291 · [2004] SUPP. 1 S.C.R. 409
- Case number
- CIVIL APPEAL No. 4766/1998
- Decided
- 20 April 2004
- Bench
- S.N. VARIAVA, H.K. SEMA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985; Tariff Item Nos. 38.08 and 3003.10; Note 2(1) to Chapter 30 and Note 1 (c) to Chapter 38; Notification No. 28188- CE dated March 1, 1988: Classification-Principles of-Tariff Item 38.08 or 3003.10-Hexiprep, Hexiscrub (Surgiscrub) and Haxiaque-Revenue held the Held: Since A c the products have therapeutic properties and prophylactic uses, they are medicament as defined under Chapter 30-Products would be classifiable D under Tariff Item No. 3003. l 0. Words and Phrases: 'Prophylactic '-Meaning of in the context of Central Excise Tariff Act, 1985. :E,
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