Judgment

( 1 ) THE question which is raised for our decision in these appeals is whether the respondents products, namely, turmeric skin cream and vajradanti toothpaste and tooth powder are classifiable under Chapter 30 of the Central Excise Tariff Act or under Chapter 33 of that tariff. Chapter 30 deals with pharmaceutical products whereas Chapter 33 deals with essential oils and resinoids; perfumery cosmetics and toilet preparations. The period in question is October 1996 up to June 1997.

( 2 ) THE respondents products were initially classified as "a patent or proprietary medicine not containing alcohol, opium, Indian hemp or other narcotic drugs or other narcotics other than those medicines which are exclusively Ayurvedic, Unani, Siddha or homoeopathic" under Tariff Heading 14-E of the First Schedule to the Central Excises and Salt Act, 1944. It was also classified under Chapter 30 after coming into force of the Central Excise tariff Act, 1985 as a pharmaceutical product. By three show-cause notices dated 2/5/1997, 16/9/1997 and 27/10/1997 relating to the period between 31/10/1996 and June 1997, the appellant sought to allege that the assessees products should be really classifie