Commissioner Of Central Excise, Surat vs M/S Zandu Pharmaceutical Works Ltd

The Supreme Court addressed the classification of the product 'Alma Lio' under the Central Excise Tariff Act, 1985, determining that it should be classified under SH No.3305.10 as 'perfumed hair oil' rather than under SH No.3003.39 as an Ayurvedic medicament. The Court held that the product's predominant use of Ayurvedic ingredients and its manufacturing process justified its classification as a cosmetic product, thus attracting a higher excise duty. The appeal by the appellant was dismissed, affirming the Tribunal's decision to remand the matter for recomputation of excise duty.