COMMNR. OF CENTRAL EXCISE, MEERUT vs MAHARSHI AYURVEDA CORP. LTD. — C.A. No. 4369 - 4370/2000

The Supreme Court upheld the Tribunal's decision that the "Herbonic" tonic product should be classified under Chapter 20.01 (preparations of vegetables, fruits, nuts) with nil duty, rather than under Chapter 21.08 (miscellaneous edible preparations) at 20% duty. The Court applied the principle that specific tariff headings must be preferred over residuary general headings, and found the HSN exclusionary clause inapplicable since the mixture could be consumed directly. This case analysis is maintained by casestatus.in based on publicly available court records.