COMMNR. OF CENTRAL EXCISE, MEERUT vs MAHARSHI AYURVEDA CORP. LTD.

The Supreme Court ruled that the product 'Herbonic' tonic is correctly classified under Chapter heading 2001.90 of the Central Excise Tariff Act, 1944, rather than under Chapter heading 2108.90. The Court emphasized that specific classifications take precedence over general ones as per Rule 3(a) of the rules of interpretation. The appeal by the Commissioner of Central Excise was dismissed, upholding the Tribunal's decision to classify the product under the specific heading.