V.P. Gulati, Member (T)

1. This is an appeal against the order of Collector of Central Excise (Appeals), Madras. Brief facts of the case are that the appellants manufacture a product described as Halls Ice mint Tablets and claim the assessment of the same under Tariff sub-heading 3003.30 as Ayurvedic medicine chargeable to nil rate of duty. These tablets contain the following ingredients:

1. Sucrose I.P.

2. Liquid Glucose

3. Menthol I.P. (mentioned on the label by the assessee as pudina)

4. Eucalyptus oil IP rectified (mentioned as Nilgirei Tailam on label)

5. Glycerin

6. Spearmint Oil

7. Tartrazine ISI

8. Brilliant Blue

9. Water potable

2. Earlier, the appellants had also filed a classification list of another product described as Halls Mentholyptus Tablets claiming assessment of the same under Tariff sub-heading 3003.19 chargeable @ 15%. The ingredients of the Halls Icemint Tablets and Mentholyptus Tablets appear to differ in respect of only colouring, material and flavouring, agents.

3. The respondents, before the lower authorities, pleaded that they were manufacturing a product Halls Icemint Tablets under a licence issued to them by the Director, Indian Medicines and Homoeopathy and