Supreme Court · 2003 INSC 183 · Decided 25 March 2003
M/S. Sunny Industries PVT. LTD. v. Collector of Central Excise, Calcutta
- Court
- Supreme Court of India
- Citation
- 2003 INSC 183 · [2003] 3 S.C.R. 18
- Case number
- CIVIL APPEAL No. 4589/1995
- Decided
- 25 March 2003
- Bench
- M.B. SHAH, ARUN KUMAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
INDUSTRIES PVT. LTD. T v. COLLECTOR OF CENTRAL EXCISE, CALCUTT A MARCH 25. 2003 B [M.B. SHAH AND ARUN KUMAR, JJ.) Central Excise Tariff Act, 1985--Tarijf Heading 33.04 and 30.03-Ad vitamin Massage Oil forte-Classification of-For levy of excise duty-Held, c product is classifiable as cosmetics care of skin and no/ for cure of the skin. Appellant-Company manufactured Ad-vitamin Massage Oil forte on D the basis of sanction accorded by the Drug Control Authorities. It was classified under Tariff Item No.14-E (Medicaments) of the First Schedule to the Central Excise and Salt Act, 1944 for
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