JUDGMENT

Dharmadhikari, J.-The present two appeals have been preferred under Section 35L(b) of the Central Excises & Salt Act, 1944 against the three-member judgment [reported in 1997 (92) E.L.T. 53 (Tribunal)] of the Customs, Excise & Gold (Control) Appellate Tribunal [for short CEGAT ], Principal Bench C , New Delhi. The Tribunal by majority opinion of two against one held against the appellant that its manufactured product with trade name Lip Salve is classifiable for payment of excise duty under Heading 33.04 of the Central Excise Tariff Act, 1985 [hereinafter referred as Act ] as a preparation for care of skin and not as a medicament under Heading 30.03 of the Act.

2. The minority view expressed by one Member of the Tribunal in favour of the appellant is that its manufactured product Lip Salve is classifiable as medicament under Chapter 30.03 of the Act although the sub-classification is required to be re-determined by remanding the case to the Assistant Collector of Central Excise.

3. In the impugned order of the Tribunal, the chemical composition of the product, the manner in which it is marketed and supplied as also its common parlance meaning have all been exami