S.C.AGRAWAL, J.

(1) THESE appeals by the Revenue are directed against the judgments of the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "the Tribunal"). They raise a common question as to whether "Abbalide" imported by the respondents is classifiable as "an organic chemical" under Chapter 29 or a mixture of odoriferous substances falling under Heading 33.02 of Chapter 33 of the Tariff in the Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as "the Tariff).

(2) THE facts, briefly stated, are as under: M/s S.H. Kelker & Co. Ltd., the respondent in CA No. 276 of 1991, had imported a consignment of "Abbalide" in the year 1986. It was assessed to customs duty after being classified as falling under Chapter 29 of the Tariff. After the samples were got tested by the Customs Authorities and after receiving the test report, it was found that the item was a mixture with a basis of odoriferous substance and a show-cause notice dated 2-3-1987 was issued requiring the respondent to show cause why it should not be treated as falling under Heading 33.02 of the Tariff. After considering the reply submitted by the re