2022 (10) TMI 578 - SCH - Central Excise

Whether the extracts were goods for the purpose of the Central Excise Act and if so, whether they were classifiable under Chapter 13 or 30 of the Act? - the issue is decided in the case of DABUR INDIA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MEERUT 2003 (8) TMI 50 - SUPREME COURT where it was held that Since the concurrent finding of act is that the liquid extracts used by the appellant in the manufacture of the medicines had therapeutic value, then they can, according to the CBEC circular be classifiable only under Tariff Entry 30.30 and not 13.03. HELD THAT - The appeal is dismissed as covered by the above decision.

Summary

The Supreme Court of India, in a judgment by Sanjiv Khanna and Bela M. Trivedi, JJ., dismissed an appeal as the issue was covered by a previous decision in 'Dabur India Limited v. Commissioner of Central Excise, Meerut' (2004) 13 SCC 107 = 2003 (157) E.L.T. 129 (S.C.). All pending applications were disposed of.