Ayurvedic Herbal (2006) 3 SCC 266, Ishaan Research Lab (P) Ltd. (2008) 13 SCC 349 and CCE v. Uni Products India Ltd.

9 SCC 295Reported decision2009#25834 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2012 to 2023.

Judgments citing Ayurvedic Herbal (2006) 3 SCC 266, Ishaan Research Lab (P) Ltd. (2008) 13 SCC 349 and CCE v. Uni Products India Ltd.

Commissioner of Customs Central Excise and Service Tax Hyderabad vs. Ashwani Homeo Pharmacy

C.A. No.-009525 - 2018Supreme Court03 May 2023

Bench: The Commissioner Of Customs & Central Excise ........................ 9 Before The Customs, Excise & Service Tax Appellate Tribunal ............ 18 Rival Submissions .................................................................................... 24 Points For Determination ........................................................................... 31 The Principles In The Cited Decisions ......................................................... 33 Application Of The Principles & Twin Test ................................................ 55 Whether Re-Look At Classification Of The Product In Question Justified ........ 72 Conclusion ................................................................................................ 76

Section 11

…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, E…

Commissioner of Central Excise Etc vs. M/S.Aishwarya Industries Through Its Managing Director Etc

C.A. No.-006703-006710 - 2009Supreme Court13 Apr 2018

Bench: Us.

…111, Sujanil Chemo Industries v. CCE & Customs (2005) 4 SCC 189, ICPA Health Products (P) Ltd. v. CCE (2004) 4 SCC 481, Puma Ayurvedic Herbal (2006) 3 SCC 266, Ishaan Research Lab (P) Ltd. (2008) 13 SCC 349 and CCE v. Uni Products India Ltd. (2009) 9 SCC 295] 37. A commodity cannot be classified in a residuary entry, in the presence of a specific entry, even if such specific entry requires the product to be understood in the technical sense (see Akbar Badrudin Giwani v. Collector of Customs (1990) 2 SCC 203 and Commr. of Customs v. G.C. Jain (2011) 12 SCC 713). A residuary entry can be take…

Commnr. of Central Excise vs. M/S. Wockhardt Life Science Ltd

C.A. No.-000783-000803 - 2004Supreme Court22 Feb 2012

Section 11Section 11A

…(1995) Supp. (3) SCC 1; Sujanil Chemo Industries v. CEE & Customs (2005) 4 SCC 189; ICPA Health Products (P) Ltd v. CEE (2004) 4 SCC 481; Puma Ayurvedic Herbal (Supra); Ishaan Research Lab (P) Ltd.(Supra) ; CCE v. Uni Products India Ltd., (2009) 9 SCC 295]. 22 33. A commodity cannot be classified in a residuary entry, in the presence of a specific entry, even if such specific entry requires the product to be understood in the technical sense [see Akbar Badrudin v. Collector of Customs, (1990) 2 SCC 203; Commissioner of Customs v. G.C. Jain, (2011) 12 SCC 713]. A residuary entry can be take…