M/S. DABUR (INDIA) LTD. versus COMMISSIONER OF CENTRAL EXCISE, JAMSHEDPUR

'Lal Tail' is a medicament as shown by Drug Controller’s licence and Ayurvedic prescriptions; 'Janam Ghunti' classification requires further inquiry into manufacturing process and composition. Popular meaning is determinative, not scientific or technical definitions.

Parties: Appellant: Dabur (India) Ltd.; Respondent: Commissioner of Central Excise, Jamshedpur
Jurisdiction: India
Judgment Date: 01 April 2005
Procedural Posture: Civil Appeal / Judgment After Appeal Against Tribunal Order
Outcome: Appeals partly allowed.
Legal Topics: Classification of Goods Under Excise Tariff, Definition of Medicament, Popular Meaning Vs Scientific Meaning in Classification

Tax Law Central Excise Classification of Goods Under Excise Tariff Definition of Medicament Popular Meaning Vs Scientific Meaning in Classification

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Full judgment text Legal principles 3 Authorities cited 7 Party arguments 2

Parties

Dabur (India) Ltd.

Appellant

Commissioner of Central Excise, Jamshedpur

Respondent

Procedural Posture

Civil Appeal / Judgment After Appeal Against Tribunal Order

Legal Issues

1 Whether 'Janam Ghunti' is classifiable under Chapter 30 or 33 of the Central Excise Tariff Act, 1985
2 Whether 'Lal Tail' is a medicament and classifiable under Chapter 30

Ratio Decidendi

Court Disposition

Appeals partly allowed.

Orders

Tribunal’s order remitting 'Janam Ghunti' classification to original authority for fresh decision is upheld.
Tribunal’s classification of 'Lal Tail' under Chapter 33 is set aside; 'Lal Tail' classifiable as medicament under Chapter 30.