Supreme Court · 2003 INSC 623 · Decided 11 November 2003
M/S. Naturalle Health Products (P) LTD. v. Collector of Central Excise, Hyderabad
- Court
- Supreme Court of India
- Citation
- 2003 INSC 623 · [2003] SUPP. 5 S.C.R. 433
- Case number
- CIVIL APPEAL No. 2072/1996
- Decided
- 11 November 2003
- Bench
- P. VENKATARAMA REDDI, AR. LAKSHMANAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
A B Central Excises and Salt Act, 1944/Central Excise Tariff Act, 1985- Drugs and Cosmetics Act, 1940-Section 3(a) and 3(h)-Medicated cough drops and throat drops and sloan's balm and sloan's rub-Classification C under tariff heading for levy of duty-Held: Products are manufactured under Ayurvedic licensing officials treat it as Ayurvedic medicines; all the ingredients are mentioned in the authoritative text books on Ayurveda, though are purified or added with some preservatives which does not alter their character-Hence, the products are classifiable as Ayurvedic medicaments under
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