M/S.METROARK LTD. vs COMMNR.OF CENT EXCISE,CALCUTTA — C.A. No. 3122 - 3123/1998

Case under Section XVII-A. Status: Disposed.

Disposed

CNR: SCIN010072821998

Filing Date

01-May-1998

Registration No

C.A. No. 3122 - 3123/1998

Diary Number

7282/1998

Order Date

15-Jan-2004

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 03-Jun-2026

Acts & Sections

Section XVII-A

Petitioner(s)

  1. 1.M/S.METROARK LTD.

    Adv. SHIPRA GHOSE

Respondent(s)

  1. 1.COMMNR.OF CENT EXCISE,CALCUTTA

    Adv. B. KRISHNA PRASAD

Case History

  1. Case disposedDisposed

  2. 15-Jan-2004

    ROP - of Main CaseView PDF

  3. 14-Jan-2004

    ROP - of Main CaseView PDF

  4. 01-May-1998

    Case filed

    Registration No. C.A. No. 3122 - 3123/1998

View Full Judgment
casestatus.in Summary

Case Summary: M/S. METROARK LTD. v. COMMISSIONER OF CENTRAL EXCISE, CALCUTTA (C.A. 3122-3123/1998) On January 15, 2004, the Supreme Court dismissed Metroark Ltd.'s appeals against the Tribunal's classification of their product Dimethicone under Tariff Item 3910.00 (Silicones in primary forms) rather than 3003.20 (Medicaments). The Court upheld the Tribunal's finding that Dimethicone is an unmixed product and thus does not qualify as a medicament under Chapter 30 Note 2(1)(a), which requires mixed or compounded constituents. No costs were awarded to either party. This case analysis is maintained by casestatus.in based on publicly available court records.

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