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    <title>2003 (4) TMI 101 - Supreme Court</title>
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    <description>The Supreme Court affirmed the classification of &quot;Himtaj oil&quot; as an Ayurvedic medicament, rejecting the Revenue&#039;s appeal. CEGAT&#039;s decision was upheld, emphasizing the material evidence and common perception supporting the classification. The Court considered the relevance of a previous judgment on &quot;Bhanphool oil&quot; and highlighted the importance of common understanding over technical definitions. Costs were not awarded in this case.</description>
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    <pubDate>Wed, 30 Apr 2003 00:00:00 +0530</pubDate>
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      <title>2003 (4) TMI 101 - Supreme Court</title>
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      <description>The Supreme Court affirmed the classification of &quot;Himtaj oil&quot; as an Ayurvedic medicament, rejecting the Revenue&#039;s appeal. CEGAT&#039;s decision was upheld, emphasizing the material evidence and common perception supporting the classification. The Court considered the relevance of a previous judgment on &quot;Bhanphool oil&quot; and highlighted the importance of common understanding over technical definitions. Costs were not awarded in this case.</description>
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