Niyam v2 is live — start for just ₹100 — 200 credits to try

may 2023

Supreme Court of India · 2023-05-03

COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX HYDERABAD vs ASHWANI HOMEO PHARMACY

Citation / case number
SC 2018/27393
Court
Supreme Court of India
Petitioner
COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX HYDERABAD
Respondent
ASHWANI HOMEO PHARMACY
Author
HON'BLE MR. JUSTICE DINESH MAHESHWARI
Bench
HON'BLE MR. JUSTICE VIKRAM NATH HON'BLE MR. JUSTICE DINESH MAHESHWARI

Judgment text excerpt

The Supreme Court examined the classification dispute of a product called 'Asw' under customs, excise, and service tax laws. The case involved the interpretation of classification principles and whether the appellate tribunal's reversal of the original order was justified. The court analyzed the application of legal principles and the twin test for classification, ultimately upholding the tribunal's decision. The judgment clarifies the criteria for product classification in customs and excise law.

COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX HYDERABAD vs ASHWANI HOMEO PHARMACY · Niyam