Calcutta Chemicals Co. Ltd. vs Commissioner Of C. Ex., Chennai

The Supreme Court upheld the orders of the Customs, Excise and Gold (Control) Appellate Tribunal, affirming that the appellants are not entitled to the benefit of Notification No. 75 of 1994, which exempts certain Ayurvedic preparations from duty. The Court found that the appellants' product, sold as 'Maha Bhringol', does not comply with the naming requirements specified in the Ayurvedic texts, thus disqualifying it from the exemption. The Court concluded that the use of a different name, regardless of its nature, precludes entitlement to the Notification's benefits.