India) Ltd. v. CCE, (2005) 2 SCC 460; Alpine Industries v. CEE, New Delhi

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

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

…which is being classified must be taken into account, apart 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…

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

Bench: Us.

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.1766 OF 2009 COMMISSIONER OF CENTRAL EXCISE ...APPELLANT VERSUS MADHAN AGRO INDUSTRIES (I) PVT. LTD. ...RESPONDENT WITH CIVIL APPEAL Nos.6703­6710 OF 2009 J U D G M E N T RANJAN GOGOI, J. 1. Aggrieved by the orders passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) (hereinafter referred to as ‘the Tribunal’) holding that the coconut oil manufactured and packed in “small containers” by the respondent(s)­assessee(s) is classifiable under Heading 1513 and…

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

…ust be taken into account, apart from the understanding in common parlance [see O.K. Play (India) Ltd. v. CCE, (2005) 2 SCC 460; Alpine Industries v. CEE, New Delhi (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 und…