M/S. SWASTIK UDYOG vs COMMNR. OF CENTRAL EXCISE, MEERUT — C.A. No. 1401 - 1402/2001

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010197972000

Filing Date

24-Nov-2000

Registration No

C.A. No. 1401 - 1402/2001

Diary Number

19797/2000

Order Date

03-May-2006

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 12-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.M/S. SWASTIK UDYOG

    Adv. RAJESH KUMAR

Respondent(s)

  1. 1.COMMNR. OF CENTRAL EXCISE, MEERUT

    Adv. P. PARMESWARAN

Case History

  1. Case disposedDisposed

  2. 03-May-2006

    ROP - of Main CaseView PDF

  3. 24-Nov-2000

    Case filed

    Registration No. C.A. No. 1401 - 1402/2001

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court dismissed Swastik Udyog's appeals against the Commissioner of Central Excise, Meerut, upholding that "pan chutney" should be classified under Tariff Heading 2107.91 ("edible preparations not elsewhere specified") rather than 2103.11 ("sauces, ketchup and the like"). The Court held that since pan is not food but merely an edible item, any accompaniment to it cannot fall within the sauce/ketchup category, which applies only to food accompaniments. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.

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