Supreme Court · 2004 INSC 354 · Decided 5 May 2004
M/S. Muller and Phipps (India) LTD. v. The Collector of Central Excise, Bombay-I
- Court
- Supreme Court of India
- Citation
- 2004 INSC 354 · [2004] SUPP. 2 S.C.R. 39
- Case number
- CIVIL APPEAL No. 779/1997
- Decided
- 5 May 2004
- Bench
- S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
AND PHIPPS (INDIA) LTD. V. THE COLLECTOR OF CENTRAL EXCISE, BOMBAY-I, MAY 5, 2004 [RAJENDRA BABU, CJ. AND G.P. MATHUR, J.] Central Excise Tariff Act, 1985-Tariff Heading 30.03 and 33.04- Excise duty-Levy oF-Classification of Prickly Heat Powder and Processed Talc-As Proprietary medicines or meaning of the product or expert's opinion thereto-On facts, products in question has been treated throughout by various departments as drug, has been utilised with reference to commercial parlance and understanding as drug and also for the purpose of Drug Act and Sales Act classified as
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