JUDGMENT

PUNCHHI, J.:- This is an appeal under S. 35-L of the Central Excises and Salt Act, 1944 against the judgment and order of the Customs, Excise and Gold (Control) Appellate Tribunal, Special Bench, New Delhi, dated 29-5-90 whereby the appeal of the Revenue stands allowed and the appellate order of the Collector (Appeals), Bombay, in favour of the appellant- company set aside.

2. The case of the appellant is that under a licence to manufacture drugs obtained on 27-7-82 from the Food and Drugs Administration, Maharashtra, it manufactured thenceforth medicinal Silicone products named Dimethicone of the description Dimethicon 20, Dimethicon-350, Dimethicon -2000 , Dimethicon -1000 and Dimethicon-100, and Simethicon. These products were stated to be manufactured strictly in accordance with pharmaceutical standards, requirements and specifications. Between August 1982 to January 1983, the appellant filed classification lists in respect of Dimethicone and Simethicone, terming them as drugs and pharmaceutical preparations classifiable under the residuary Tariff Item 68 of the Central Excise tariff but exempt otherwise from levy under some government notifications starting from 22-2-