COMMISSIONER OF CENTRAL EXCISE, NAGPUR vs BAIDYNATH AYURWED BHAWAN LTD.

The Supreme Court addressed the classification of DML under the Central Excise and Salt Act, 1944, specifically under Tariff Item 68 and Exemption Notification No. 62/78-CE. The Court held that DML qualifies as an Ayurvedic Medicine and is thus exempt from excise duty as per the Notification. The ruling clarified the criteria for classification of Ayurvedic products, affirming the Tribunal's decision that DML should be classified under Chapter Sub-heading 3306.10, thereby resolving the ongoing dispute regarding its classification.