P.K. Kapoor, Member (T)

1. This is an appeal against the order passed by the Collector of Central Excise (Appeals), Bombay. Briefly stated the facts of the case are that the appellants filed classification list No. Nil/90-91 dated 1-4-1990 in which they claimed classification of "Calamine I.P. and Calamine B.P." under Heading 3005.90 as pharmaceutical products. They claimed that the Calamine was a mixture of Zinc Carbonate or Zinc Oxide with Iron Oxide and was specified in Indian and British Pharmacopoeia. They also claimed that it was being supplied only in bulk in 50 kgs. packings for the manufacture of preparations for the care of skin. On the grounds that Note 5 of Chapter 33 provides that Heading 33.04 applies inter alia to skin foods, skin tonics and other preparations for the beautification or protection of the skin and in terms of the notes on page 436 of the HSN medicinal preparations even if listed in the official pharmacopoeia do not necessarily fall under Chapter 30 the Assistant Collector held that 'Calamine I.P. and Calamine B.P.' manufactured by the appellants were classifiable under Heading 33.04. Being aggrieved by the order passed by the Assistant Collector th