COMMISSIONER OF CENTRAL EXCISE HYDERABAD vs M/S SARVOTHAM CARE LIMITED

The Supreme Court addressed the classification of 'Ketoconazole Shampoo' and 'Nizral Shampoo' for central excise duty under the Central Excise Tariff Act, 1985. The Court held that the product should be classified under CSH 3003.10 as a medicinal product rather than under CSH 3305.99 as a toilet preparation, affirming the Tribunal's decision that substantial evidence indicated its medicinal use. Consequently, the appeal by the Commissioner of Central Excise was dismissed, upholding the lower authorities' findings regarding the product's classification and the applicable excise duty.