Search Results Page

Search Results

1 - 7 of 7 (0.17 seconds)
Commissioner Of Central Excise And ... vs Balsara Herbal Products Pvt. Ltd. on 26 July, 2006 cites

M/S. Puma Ayurvedic Herbal (P) Ltd vs Commissioner, Central Excise, Nagpur on 8 March, 2006

6. Following the ratio of the apex court's judgments in CCE, Calcutta-IV v. Pandit D.P. Sharma , CCE, Nagpur v. Vicco Laboratories , Dabur (India) Ltd. v. CCE, Jamshedpur 2005 (182) ELT 290 (SC) and Puma Ayurvedic Herbal (P) Ltd. v. CCE, Nagpur , we set aside the impugned order dated 22.1.2004 and allow appeal No. E/1614/04. Consequent to the above decisions setting aside the classification of the product adopted by the department, namely under CET sub-heading 3306.00, the demand on mis basis also fails. Hence the impugned order dated 22.11.2000 is upheld and appeal No. E/542/01 of the Revenue is dismissed.
Supreme Court of India Cites 13 - Cited by 54 - A Kumar - Full Document

Commissioner Of Central Excise ... vs Pandit D.P. Sharma on 30 April, 2003

6. Following the ratio of the apex court's judgments in CCE, Calcutta-IV v. Pandit D.P. Sharma , CCE, Nagpur v. Vicco Laboratories , Dabur (India) Ltd. v. CCE, Jamshedpur 2005 (182) ELT 290 (SC) and Puma Ayurvedic Herbal (P) Ltd. v. CCE, Nagpur , we set aside the impugned order dated 22.1.2004 and allow appeal No. E/1614/04. Consequent to the above decisions setting aside the classification of the product adopted by the department, namely under CET sub-heading 3306.00, the demand on mis basis also fails. Hence the impugned order dated 22.11.2000 is upheld and appeal No. E/542/01 of the Revenue is dismissed.
Supreme Court of India Cites 1 - Cited by 30 - S N Variava - Full Document

Commissioner Of Central Excise, Nagpur vs Vicco Laboratories on 7 December, 2004

6. Following the ratio of the apex court's judgments in CCE, Calcutta-IV v. Pandit D.P. Sharma , CCE, Nagpur v. Vicco Laboratories , Dabur (India) Ltd. v. CCE, Jamshedpur 2005 (182) ELT 290 (SC) and Puma Ayurvedic Herbal (P) Ltd. v. CCE, Nagpur , we set aside the impugned order dated 22.1.2004 and allow appeal No. E/1614/04. Consequent to the above decisions setting aside the classification of the product adopted by the department, namely under CET sub-heading 3306.00, the demand on mis basis also fails. Hence the impugned order dated 22.11.2000 is upheld and appeal No. E/542/01 of the Revenue is dismissed.
Supreme Court of India Cites 7 - Cited by 41 - Full Document

M/S Dabur India Limited vs Commissioner Of Central Excise, ... on 1 April, 2005

6. Following the ratio of the apex court's judgments in CCE, Calcutta-IV v. Pandit D.P. Sharma , CCE, Nagpur v. Vicco Laboratories , Dabur (India) Ltd. v. CCE, Jamshedpur 2005 (182) ELT 290 (SC) and Puma Ayurvedic Herbal (P) Ltd. v. CCE, Nagpur , we set aside the impugned order dated 22.1.2004 and allow appeal No. E/1614/04. Consequent to the above decisions setting aside the classification of the product adopted by the department, namely under CET sub-heading 3306.00, the demand on mis basis also fails. Hence the impugned order dated 22.11.2000 is upheld and appeal No. E/542/01 of the Revenue is dismissed.
Supreme Court of India Cites 7 - Cited by 21 - Full Document

Shree Baidyanath Ayurved Bhawan Ltd. vs Cce on 29 July, 2002

5. Chemical analysis of the product by the Deputy Chief Chemist, Central Excise Laboratory, Mumbai, shows that it is composed of Babool, Kalimiri, Sunthi, Lavang oil, Kapur, Pimpli, Pudina ke phool and Geru powder and is a preparation for oral or dental hygiene. For the purpose of ruling out classification as an ayurvedic medicament, reliance has been placed by the authorities below on the apex court's decision in Shree Baidyanath Ayurved Bhavan Ltd. v. CCE, Nagpur wherein it was held that Baidyanath Dant Manjan Lal (which is of almost the same composition as the disputed product) was a toilet requisite under Chapter Heading 33.06. The Supreme Court upheld the finding of the Tribunal that the product was understood in popular parlance as a toilet requisite and that ordinarily, a medicine is prescribed by medical practitioner and it is used for a limited time and not everyday, unless it is so prescribed to deal with a specific disease, while Dant Manjan Lal was used by a common man daily to clean his teeth.
Customs, Excise and Gold Tribunal - Delhi Cites 14 - Cited by 31 - Full Document
1