Supreme Court · 2006 INSC 145 · Decided 8 March 2006
M/S. Puma Ayurvedic Herbal (P) LTD. v. Commissioner, Central Excise, Nagpur
- Court
- Supreme Court of India
- Citation
- 2006 INSC 145 · [2006] 2 S.C.R. 1120
- Case number
- CIVIL APPEAL No. 6319/2003
- Decided
- 8 March 2006
- Bench
- ASHOK BHAN, ARUN KUMAR (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985: Medicaments or Cosmetics-Chapters 30 and 33, Note 3003.201 C 3003.30-Twin test-Applicability of-Determination of classification of a product-Assessee claimed to be a manufacturer of Ayurvedic products which were intended to cure certain ailments of the human Cosmetics Act to manufacture certain Ayurvedic products-The assessee claimed that the D Ayurvedic products were produced from the ingredients found in Ayurveda text books and were manufactured as per the Ayurveda pharmacopoeia and had curative, therapeutic or prophylactic values-It was claimed
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