COMMISSIONER OF CENTRAL EXCISE, CALCUTTA-IV versus M/S. PANDIT D.P. SHARMA

COMMISSIONER OF CENTRAL EXCISE, CALCUTTA-IV versus M/S. PANDIT D.P. SHARMA

Based on market report and other materials, 'Himtaj oil' is considered by dealers, retailers, chemists and druggists as an Ayurvedic medicament; thus, classification under subheading 3003.30 as Ayurvedic medicine is correct.

Parties
Appellant: Commissioner of Central Excise, Calcutta-IV; Respondent: M/s. Pandit D.P. Sharma
Jurisdiction
India
Judgment Date
30 April 2003
Procedural Posture
Civil Appeal / Final Appeal Before Supreme Court
Outcome
appeal dismissed
Legal Topics
Classification Under Tariff, Ayurvedic Medicament Vs Perfumed Hair Oil
Taxation Central Excise Classification Under Tariff Ayurvedic Medicament Vs Perfumed Hair Oil

Case Brief

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Parties

Commissioner of Central Excise, Calcutta-IV

Appellant

M/s. Pandit D.P. Sharma

Respondent

Procedural Posture

Civil Appeal / Final Appeal Before Supreme Court

Legal Issues

  1. 1 Classification of 'Himtaj oil' as Ayurvedic medicament or perfumed hair oil for excise purposes

Ratio Decidendi

Based on market report and other materials, 'Himtaj oil' is considered by dealers, retailers, chemists and druggists as an Ayurvedic medicament; thus, classification under subheading 3003.30 as Ayurvedic medicine is correct.

Court Disposition

appeal dismissed

Orders

  • No order as to costs