UNION OF INDIA vs M/S. HAMDARD (WAQF) LABORATORIES

The Supreme Court ruled that the product 'Sharbat Rooh Afza' is classified under sub-heading 2201.90 of the Central Excise Tariff Act, 1986, rejecting the Revenue's classification under sub-heading 2107.91. The Court established that the product is a non-alcoholic beverage and not merely a preparation for a beverage, thus allowing the appeal of the assessee. The Court set aside the tribunal's order and directed for consequential relief to the respondent.