Judgment

K. VENKATASWAMI, J.

(1) THESE two appeals preferred under Section 35-L of the central Excises and Salt Act, 1944 are directed against the orders of the Customs, Excise and Gold (Control) Appellate tribunal (hereinafter referred to as the CEGAT for short) in Orders Nos. 336 and 337/93-C dated 29/10/1993. By the orders impugned, the CEGAT has upheld the classification of the product manufactured by the appellants on behalf of their principals, Abbott Laboratories (India) Limited, Bombay and marketed under the brand name Selsun (hereinafter called as the product) as a cosmetic under Sub-heading 3305.90.

(2) BRIEF facts are the following: The appellants have a factory at 39 GIDC, Vapi, Bulsar and are engaged in the manufacture of "Selenium Sulfide Lotion USP" containing 2.5 Selenium Sulfide w/v. The said product was manufactured by the appellants under a loan licence from the Abbott Laboratories in accordance with Abbotts specifications, raw materials and packing materials and quality control. The said product was sold under the Abbott Laboratorys brand name Selsun. It is claimed that Selenium Sulfide is the only active ingredient and it is used in