COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX HYDERABAD vs. ASHWANI HOMEO PHARMACY

C.A. No.-009525 - 2018Supreme Court2023 INSC 48303 May 2023Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI77 pages
For Petitioner: MUKESH KUMAR MARORIA
AI SummaryDismissed

What did the Supreme Court hold?

The Tribunal held that the product rightly falls under the category of 'medicament' under Chapter 30. Amendments to tariff entries in 2012 did not justify re-examining the classification of the product, which had been consistently accepted as a medicament.

What were the facts?

The respondent classified 'Aswini Homeo Arnica Hair Oil' as a 'medicament' under Chapter 30. The revenue authorities sought to reclassify it as a 'cosmetic' under Chapter 33, demanding differential duty and penalty, citing amendments in tariff entries.

What were the issues?

Whether the product 'Aswini Homeo Arnica Hair Oil' should be classified as a 'medicament' or a 'cosmetic', and if amendments to tariff entries justified a re-classification.

Which sections of the Income-tax Act were involved?

Section 11-A, Section 11-AA, Rule 25, Central Excise Tariff Act, 1985 Chapter 30, Chapter 33

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Cases cited in this judgment(19)Show list

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Cause title — parties, addresses and appearances
1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 9525 OF 2018 COMMISSSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, HYDERABAD …APPELLANT VERSUS ASHWANI HOMEO PHARMACY …RESPONDENT

JUDGMENT

DINESH MAHESHWARI, J. Table of Contents Preliminary and brief outline ....................................................................... 2 The Background: Show-Cause Notice and Reply ...................................... 4 Before the Commissioner of Customs and Central Excise ........................ 9 Before the Customs, Excise and Service Tax Appellate Tribunal ............ 18 Rival Submissions .................................................................................... 24 Points for determination ........................................................................... 31 The principles in the cited decisions ......................................................... 33 Application of the principles and twin test ................................................ 55 Whether re-look at classification of the product in question justified ........ 72

Conclusion ..................

The order continues below.

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