Supreme Court · 2007 INSC 1186 · Decided 26 November 2007
Union of India and ANR. v. Vicco Laboratories
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1186 · [2007] 12 S.C.R. 534
- Case number
- CIVIL APPEAL No. 5401/2007
- Decided
- 26 November 2007
- Bench
- ARIJIT PASAYAT, P. SATHASIVAM (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985-Tariff Entry 33. 04 and 33. 06- Assessee manufacturing products as 'ayurvedic medicines '-Revenue C issuing Show Cause Notice seeking classification of the products as 'cosmetics '-On earlier occasions move of the Revenue to classify the product as 'Cosmetics' challenged in Writ Petition-Allowed by High Court-On appeal, held : Show Cause D Notice is liable to be quashed-It was merely a repetition of earlier show Causes Notices with slight variation-the matter stood concluded by previous judgments of High Court and Supreme Court.
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