M/S. Peshawar Soap & Chemical Works vs Cce, Chandigarh on 11 April, 2001
In the case of Subhash Chandra Nishad Vs. Union of India - 1979 (4) ELT J 212 (Bombay), the Bombay High Court had observed in para-10 of their judgement "it is usual for an advertiser of products to claim all possible vitues for his products, but it would be erroneous to rely on all these claims to determine the trade use of the products.