Commissioner Of Customs, Central Excise And Service Tax, Hyderabad vs Ashwani Homeo Pharmacy

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(SC) 461

DINESH MAHESHWARI, VIKRAM NATH
Commissioner Of Customs, Central Excise And Service Tax, Hyderabad – Appellant
Versus
Ashwani Homeo Pharmacy – Respondent

Table of Content
1. overview of the case regarding product classification. (Para 1)
2. legal tests for product classification established. (Para 10 , 11)
3. final decision affirming classification as medicament. (Para 34 , 35)

JUDGMENT :

DINESH MAHESHWARI, J.

	Table of Contents
Preliminary and brief outline
The Background: Show-Cause Notice and Reply
Before the Commissioner of Customs and Central Excise
Before the Customs, Excise and Service Tax Appellate Tribunal
Rival Submissions
Points for determination
The principles in the cited decisions
Application of the principles and twin test
Whether re-look at classification of the product in question justified
Conclusion

Preliminary and brief outline

1. This appeal is directed against the common judgment and order dated 31.01.2018, as passed by the Customs, Excise and Service Tax Appellate Tribunal¹[Hereinafter also referred to as ‘the Tribunal’.], insofar as relating to Appeal No. E/30050/2016²[The order bearing No. 30121 of 2018.], whereby the Tribunal has disapproved and reversed

Click Here to Read the rest of this document

2023 Supreme(SC) 461

DINESH MAHESHWARI, VIKRAM NATHCommissioner Of Customs, Central Excise And Service Tax, Hyderabad – AppellantVersusAshwani Homeo Pharmacy – Respondent

DINESH MAHESHWARI, VIKRAM NATH
Commissioner Of Customs, Central Excise And Service Tax, Hyderabad – Appellant
Versus
Ashwani Homeo Pharmacy – Respondent