JUDGMENT

S.N. Variava, J.-This appeal is against the Judgment dt. 19th May 2000 passed by Customs, Excise and Gold (Control) Appellate Tribunal, Calcutta.

2. Briefly stated the facts are as follows:

The Respondents are manufacturing a product known as "Himtaj oil". The Respondents filed a classification list classifying "Himtaj oil" as Ayurvedic medicine under subheading 3003.30. A show cause notice was issued to them as to why their oil should not be classified as "perfumed hair oil" under subheading 3305.10. The Respondents replied to the show cause notice. The Assistant Collector accepted the Respondents case that their oil fell under subheading 3003.30. For so holding the Assistant Collector inter alia relied on the following material :

(a) Drug licence issued by the Drug Controller.

(b) A letter issued by the Superintendent of Ayurvedic Department, Benaras which stated that the product was an Ayurvedic medicine.

(c) A study report of the Institute of Postgraduate Education and Research in Ayurved, Calcutta on "Himtaj oil" which classified this oil as an Ayurvedic product which relieved pain in headaches and migraine and also pro