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
section 97 (1) of the
Drugs & Cosmetic Act, 1940. It also does not contain the dosage to
be used or that the dosage as directed by the physician. That it does
not contain any that it can cure any particular disease like alopecia
(loss of hair) or insomnia (sleep loss). Further he also held that
previous orders passed
