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of <h1>Supreme Court Rules 'Dant Manjan Lal' as Toilet Requisite, Not Ayurvedic Drug; No Exemption for Baidyanath and Dabur.</h1> The Supreme Court judgment dated March 30, 1995, upheld the classification of 'Dant Manjan Lal' as a toilet requisite rather than an Ayurvedic drug or medicine, thereby denying it the benefit of exemption notification. This decision dismissed the appeals of both M/s. Shree Baidyanath Ayurved Bhavan Ltd. and M/s. Dabur India Ltd., affirming the earlier Tribunal orders. The Central Board of Excise & Customs has accepted this judgment and is circulating it to its field formations for necessary action concerning the classification of similar goods.
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