NDLI: Commissioner of Central Excise, Vapi Vs. Mis. Global Health Care Products Partnership Firm & Ors.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Central Excise Tariff Act 3306. 90- Close-Up Whitening dental cleaner - Classification - Held: Is not a 'toothpaste' but other form of dental hygiene and 1985: Subheading 3306. 10 then reliance cannot be placed upon HSN Notes E for the purposes of classification of goods under Central Excise Tariff. therefore classifiable D under sub-heading 3306. 90. HSN entries - Reliance on - Held: If the entries under HSN and the entries under the Central Excise Tariff are different
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	.Central Excise Tariff Act, 1985:Subheading 3306. 10, 3306. 90- Close-Up Whiteningdental cleaner - Classification - Held: Is not a 'toothpaste'but other form of dental hygiene and, therefore classifiable under sub-heading 3306. 90.HSN entries - Reliance on - Held: If the entries underHSN and the entries under the Central Excise Tariff aredifferent, then reliance cannot be placed upon HSN Notes for the purposes of classification of goods under CentralExcise Tariff..
Judge	Hon'ble Mr. Justice Arjan Kumar Sikri
Neutral Citation	2015 INSC 526
Petitioner	Commissioner Of Central Excise, Vapi
Respondent	Mis. Global Health Care Products Partnership Firm & Ors.
SCR	[2015] 8 S.C.R. 994
Judgement Date	2015-07-28
Case Number	5902-5909

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Commissioner of Central Excise, Vapi Vs. Mis. Global Health Care Products Partnership Firm & Ors.