Dabur India Ltd. vs Commissioner Of Central Excise

The Supreme Court examined whether herbal extracts used in manufacturing medicinal products constitute 'goods' under the Central Excise Act and their proper classification. The primary dispute centered on whether the extracts should be classified under Chapter 13 (Vegetable Saps and Extracts) or Chapter 30 (Pharmaceutical Products). The case addressed the inconsistency in classification decisions between revenue authorities in West Bengal and Uttar Pradesh.