Supreme Court affirms Ayurvedic product classification; Refund eligibility linked to passing on amounts.

The Supreme Court upheld the Bombay High Court's decision classifying products as Ayurvedic medicines under Tariff Item 68. Refund eligibility hinges on passing on amounts to purchasers, as per Section 11B of the Central Excise and Salt Act. The appeal was dismissed without costs.

---

---

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.

---