M/S Dabur India Limited vs Commissioner Of Central Excise, ...

The Supreme Court upheld the Tribunal's classification of 'Lal Tail' under Chapter 33.04, determining it is not a medicament as it is used regularly and not prescribed by medical practitioners, thus failing the criteria established in Shree Baidyanath Ayurved Bhavan Ltd. vs. Collr. of C. Ex., Nagpur. The Court agreed with the Tribunal's decision to remit the classification of 'Janam Ghunti' back to the original authority for further inquiry into its manufacturing process and composition. The judgment clarifies that products must be classified based on their popular meaning rather than technical definitions.