CC 460, Alpine Industries v. CCE (2003) 3 SCC 111, Sujanil Chemo Industries v. CCE & Customs

4 SCC 481Reported decision2004#24830 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 CC 460, Alpine Industries v. CCE (2003) 3 SCC 111, Sujanil Chemo Industries v. CCE & Customs

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

…rt from the understanding in common parlance. [See O.K. Play (India) Ltd. v. CCE [(2005) 2 SCC 460] , Alpine Industries v. CCE [(2003) 3 SCC 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] ] *** *** *** 39. In our view, as we have already stated, the combined factors that require to be taken note of for the purpose of the classification of the goods are the composi…

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.

…part from the understanding in common parlance. [See O.K. Play (India) Ltd. v. CCE (2005) 2 SCC 460, Alpine Industries v. CCE (2003) 3 SCC 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 B…

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

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

Section 11Section 11A

…IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.783-803 OF 2004 COMMNR. OF CENTRAL EXCISE ... APPELLANT VERSUS M/S.WOCKHARDT LIFE SCIENCES LTD...RESPONDENT O R D E R 1. These appeals are directed against the judgment and order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Bench at Mumbai in Appeal Nos.E-1252-1271/02-MUM and E/3630-01-MUM dated 18.6.2003. By the impugned judgment and order, the Tribunal has reversed the findings and conclusions reached both by the Adjudicating Authority and the appellate authority. 2. The prima…