Judgment

All these Appeals can be disposed of by this common Judgment as the point involved is the same. The dispute is regarding classification of two items manufactured by the Appellants, namely, (1) Lal Tail; and (2) Janam Ghunti. The Tribunal has held that the product Lal Tail is classifiable under Chapter heading 33.04. As regards ‘Janam Ghunti’, the matter has been remitted back to the original authority for a fresh decision.

2. We have heard the parties. In our view, there is no infirmity in the Order of the Tribunal insofar as it remits the matter back to the original authority for a fresh decision on classification of the product ‘Janam Ghunti’. Chapter Note 1. (c) of Chapter 30 states that Chapter 30 does not apply to aqueous distillates or aqueous solutions of essential oils even though they are suitable for medicinal uses. Further, under Chapter Note 1.(d) of Chapter 30 preparations of Chapter 33 would not fall under Chapter 30 even if they have therapeutic or prophylactic properties. The Tribunal has, therefore, correctly held that if ‘Janam Ghunti’ is an aqueous distillates or aqueous solutions of essential oils it would fall under Chapter 33 even though it may have the