M/S DABUR INDIA LTD. vs C.C.E.JAMSHEDPUR

The Supreme Court upheld the Tribunal's classification of 'Lal Tail' and 'Janam Ghunti' under the relevant tax laws. It affirmed that 'Janam Ghunti' requires further inquiry into its manufacturing process and composition to determine its classification, as per Chapter Note 1.(c) and 1.(d) of Chapter 30. The Court also referenced the precedent in Shree Baidyanath Ayurved Bhavan Ltd. vs. Collr. of C. Ex., Nagpur, establishing that a product must be used under prescription and for a limited time to qualify as a medicament, which 'Lal Tail' did not meet, leading to its classification as non-medicinal.