JUDGMENT

Variava, J.-In all these Appeals facts are common and the question of law is common. Therefore, all are being disposed of by this common judgment. In all these Appeals the question is whether "Banphool Oil" is classifiable as a "perfumed hair oil" or as an "Ayurvedic Medicament". It must be mentioned that prior to 28th January, 1986, the question was whether "Banphool Oil" could be classified under Tariff item 68 i.e. "Ayurvedic Medicament" or under Tariff Item 14F(ii) i.e. "Perfumed Hair Oil". After this date, the question is whether it falls under Tariff Item 3305.10 i.e. "perfumed hair oil" or 3003.30 i.e. Ayurvedic Medicament". Civil Appeal No.7610 of 1999 is against the judgment dated 24th June, 1999 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT). In this case the Judicial Member took the view that Banphool Oil was classifiable as an Ayurvedic medicament whereas the Technical Member took the view that it was classifiable as a perfumed hair oil. In view of this difference, the matter was referred to a third Member who has agreed with the Judicial Member and held that Banphool Oil is classifiable as an Ayurvedic Medicament. Thus by majority