SCHULKE INDIA PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard the learned counsel for the parties.

(2.) Rule. The rule is made returnable immediately at the request and with the consent of the learned counsel for the parties.

(3.) The Petitioner is engaged in trading of hand rubs/sanitisers and antiseptics. The Petitioner claims that such hand rubs/sanitisers and antiseptics are used as pharmaceutical aid (solvent) or as antibacterial/antisepsis solutions in the hospitals and have been sold as a 'medicament' under the erstwhile excise/VAT regime as well as the GST regime. The Petitioner claims that the products they deal with have been consistently classified under HSN 3004.