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International Tobacco Co. Ltd. vs Cce on 21 March, 2007 cites

N.B. Sanjana, Assistant Collector Of ... vs Elphinstone Spinning & Weaving Mills ... on 22 January, 1971

11. In reply to the learned SDR's contention, learned Senior counsel would point out that it is well settled that a claim by its manufacturer, by itself, would not be determinative of the true character of a product and no classification could be ordered based on a manufacturer's claim alone. Reliance is placed on the decision of the Hon'ble Supreme Court in the case of Collector of Central Excise Bombay v. Chokale and Co. as and the decision of the Tribunal in the case of CCE, Vadodara v. Inarco Ltd. .
Supreme Court of India Cites 16 - Cited by 218 - C A Vaidyialingam - Full Document

Commissioner Of Central Excise vs Inarco Ltd. on 13 June, 2003

11. In reply to the learned SDR's contention, learned Senior counsel would point out that it is well settled that a claim by its manufacturer, by itself, would not be determinative of the true character of a product and no classification could be ordered based on a manufacturer's claim alone. Reliance is placed on the decision of the Hon'ble Supreme Court in the case of Collector of Central Excise Bombay v. Chokale and Co. as and the decision of the Tribunal in the case of CCE, Vadodara v. Inarco Ltd. .
Customs, Excise and Gold Tribunal - Mumbai Cites 1 - Cited by 1 - Full Document
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