Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Tariff Act 1985-Tariff Entry 33. 04 and 33. 06- Assessee manufacturing products as 'ayurvedic medicines '-Revenue C issuing Show Cause Notice seeking classification of the products as 'cosmetics '-On earlier occasions move of the Revenue to classify the product as 'Cosmetics' decided by High Court and Supreme Court in favour of the assessee--Show Cause Notice challenged in Writ Petition-Allowed by High Court |
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 - Tariff Entry 33. 04 and 33.06 - Assessee manufacturing products as 'ayurvedic medicines' - Revenue issuing Show Cause Notice seeking classification of the products as 'cosmetics' - On earlier occasions move of the Revenue to classify the product as 'Cosmetics' decided by High Court and Supreme Court in favour of the assessee - Show Cause Notice challenged in Writ Petition - Allowed by High Court - On appeal, held : Show Cause Notice is liable to be quashed - It was merely a repetition of earlier show Causes Notices with slight variation - the matter stood concluded by previous judgments of High Court and Supreme Court.Jurisdiction-Jurisdiction of Writ Court - To interfere with Show Cause Notice - Scope of - Held: interference with Show Cause Notice should not be in a routine manner - It should be only in rare cases where it is issued either without jurisdiction or in an abuse of process of Law - Where factual adjudication would be necessary, interference is ruled out. Respondent was a manufacturer of various products including 'Vicco Vajrudanti' and 'Vicco Termeric' which were stated to be 'ayurvedic medicines'. Authorities issued Show Cause Notice in 1976 seeking classification of the products as 'cosmetics' and not 'ayurvedic medicines'. The matter had been ultimately decided by Supreme Court in favour of the respondent by order dated 19.4.93. The application for clarification of this order was dismissed as withdrawn. After introduction of Central Excise Tariff Act, 1985, authorities in 1987 issued Show Cause Notice in respect of the same products, seeking their classification as 'cosmetics'. The appeal thereagainst was withdrawn. In 1996 again, Central Board of Excise by way of a Circular asked the authorities to reopen and finalize the classification of the products on the basis of a judgment of Supreme Court. However the Board clarified that the Circular would not have overriding effect over the judgments of High Court and Supreme Court in respect of the Vicco products. Pursuant to the Circular, three Show Cause Notices were issued and the products were classified as 'cosmetics'. The dispute against the same was finally decided in favour of the respondent by Supreme Court. Thereafter again in 2005, authorities issued Show Cause Notice seeking clarification of the products as 'cosmetics.' Respondents filed Writ Petition against the Show Cause Notice on the ground that the Notice was seeking to re-open and re-litigate the issues which had been finally concluded by the decisions of High Court and Supreme Court; and that the Notice was without jurisdiction and was issued in arbitrary exercise of power and was an abuse of process of law. High Court decided in favour of the respondent Hence the present appeal. |
Judge | Hon'ble Dr. Justice Arijit Pasayat |
Neutral Citation | 2007 INSC 1186 |
Petitioner | Union Of India And Anr. |
Respondent | Vicco Laboratories |
SCR | [2007] 12 S.C.R. 534 |
Judgement Date | 2007-11-26 |
Case Number | 5401 |
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