1993 (4) TMI 329 - SCH - Central Excise

Summary

The Supreme Court affirmed the Bombay High Court's judgment that the products are classified as Ayurvedic medicines, agreeing with the Revenue's classification under Tariff Item 68. Refund eligibility depends on whether amounts were passed on to purchasers, subject to Section 11B of the Central Excise and Salt Act. The appeal was disposed of with no costs.