Aswini Homeo Arnica Hair Oil classified as ‘medicament’ under CETA: SC rules mere Broad-Basing of Entries under CETA cannot Justify Re-Classification

By Kalyani B. Nair - On May 6, 2023 11:25 am - 2 mins read
Aswini Homeo Arnica Hair Oil - medicament - CETA - Supreme Court of India - Broad-Basing of Entries - Entries under CETA - Justify Re-Classification - taxscan

In a major ruling the Supreme Court of India classified Aswini Homeo Arnica Hair Oil as ‘medicament’ under Central Excise Tariff Act, 1985 (CETA) and ruled that the classification of a product under the Central Excise Tariff Act, 1985, cannot be changed merely on the ground of change of tax structure or tariff entries, without…

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