Commnr. Of Central Excise vs M/S. Wockhardt Life Science Ltd

The Supreme Court addressed the classification of Povidone Iodine Cleansing Solution USP and Wokadine Surgical Scrub under the Central Excise Tariff Act, 1985. The court held that the products should be classified as medicaments under Chapter sub-heading 3003, rejecting the revenue's classification as detergents under Chapter sub-heading 3402.90. The court emphasized the importance of the product's intended use and composition, ultimately reversing the Tribunal's decision that favored the revenue's classification.