Product classification as toilet requisite leads to denial of medicinal exemption and directs uniform tax treatment. The Supreme Court upheld Tribunal findings that 'Dant Manjan Lal' is a toilet requisite, not an Ayurvedic drug or medicine, and consequently not entitled to exemptions applicable to medicines. The Central Board of Excise & Customs accepted the judgment and directed field formations to apply this classification and deny exemption treatment to similar products.