Commissioner Of Central Excise, Nagpur vs Baidynath Ayurwed Bhawan Ltd

The Supreme Court addressed the classification of 'Dant Manjan Lal' (DML) manufactured by M/s. Baidyanath Ayurved Bhawan Ltd. under the Central Excise Tariff Act, 1985. The Court held that DML is a medicament classifiable under Chapter Sub-heading 3003.31, rejecting the Department's claim that it is a cosmetic under Chapter Heading 33.06. The judgment emphasized the importance of Ayurvedic texts in determining the classification and upheld the earlier Tribunal decisions favoring Baidyanath.