JUDGMENT

R.M. Lodha, J.—

The only issue in this batch of thirteen civil appeals is in respect of classification of “Dant Manjan Lal” (DML) manufactured by M/s. Baidyanath Ayurved Bhawan Limited (‘Baidyanath’, for short). While Baidyanath contends that the product DML is a medicament under Chapter Sub-heading 3003.31 of the Central Excise Tariff Act, 1985, the stand of the Department is that the said product is a cosmetic/toiletry preparation/tooth powder classifiable under Chapter Heading 33.06.

2. The true classification of the product DML has been subject of fluctuating opinion among the benches of the Customs, Excise and Gold (Control) Appellate Tribunal (for short, ‘Tribunal’). West Regional Bench of the Tribunal decided the classification in favour of Baidyanath and held that DML is classifiable under Chapter Sub-heading 3003.31. The similar view has been taken by East Regional Bench of the Tribunal. However, the larger bench of the Tribunal to which the issue of classification of DML was referred, has held that DML is classifiable under Chapter Sub-heading 3306.10. It is for this reason that the Department as well as Baidyanath have preferred separate appeals.

3. The litigat