JUDGMENT

Dr. AR. Lakshmanan, J.-The points involved in both the appeals are one and the same and, therefore, they were heard together by consent of parties.

The issue involved in Civil Appeal No. 2072 of 1996 is :

2. Whether or not medicated cough drops and throat drops manufactured by the appellants in accordance with and under the licence issued under the Drugs and Cosmetics Act, 1940 for the manufacture of "Ayurvedic Drugs" are classifiable as Ayurvedic Medicaments for the purpose of levy of central excise duty.

The issue for determination in Civil Appeal No. 10744 of 1996 is:

3. Whether the products "Sloan s Balm" and "Sloan s Rub" are ayurvedic medicines and are classifiable under Chapter Heading 3003-30 as contended by the appellants attracting nil rate duty OR Classified under Chapter sub-heading 3003.10 chargeable to duty at 15 ad valorem.

4. The facts briefly stated in Civil Appeal No. 2072 of 1996 leading to the filing of this appeal are as under:-

The appellants - M/s Naturalle Health Products (P) Limited, Hyderabad filed the classification list as required under Rule 173-B of the Central Excise Rules, 1944 with the Assistant Collector of Central Excise claiming classification