( 1 ) THE question for consideration in the present writ petition is about the classification of Nycil Prickly Heat Powder, i. e. whether it falls under heading 30. 03 or it falls under heading 33. 04 of the Central Excise Tariff.

( 2 ) THE petitioner is engaged in manufacturing prickly heat powder called "nycil" under a manufacturing licence issued by the Drug Controller under the Drugs and Cosmetics Act, 1940. According to the petitioner, the said product is used for prevention and cure of ailments such as athlete s foot, dhobie itch, prickly heat and sores. The presence of the drug Chlorphenesin IP in the product helps in prevention and cure of such ailments because the said medicine has a strong anti-bacterial and antifungal agent. According to the drug licence, the composition of the petitioner s product is as under :

CHLORPHENESIN IP 1%w/w Zinc Oxide IP 16% w/w Starch-IP 51% w/w Talc Purifies IP to 100% w/w

( 3 ) THE petitioner has challenged a Circular No. 356/72/97-CX dated 20th November, 1997 and an order dated, 5th November, 1997 under section 37b of the Central Excise and Salt Act, 1944. By these orders, the respondents have classified Nycil Prickly Heat Powd