G. Sankaran, Member (T)

1. The captioned appeal was originally filed as a revision application before the Central Government which, under the provisions of Section 35-P of the Central Excises and Salt Act, 1944, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it.

2. The issue arising for determination in the present appeal is the correct classification under the Central Excise Tariff Schedule (CET) of a product named "Sunsilk Hair Conditioner" manufactured by the appellants (hereafter referred to as Lever).

3. On 5-6-1974, Lever wrote to the Superintendent of Central Excise, Range I, Division II, Bombay that they would be manufacturing and clearing in the near future a product called "Sunsilk Hair Conditioner". According to Lever, the product was not excisable and they submitted a classification list (C.L.) for approval. There was some correspondence between the Superintendent and Lever. On 29-8-1974, the Assistant Collector rejected the request for clearance of the product on 'nil' duty gate pass and directed Lever to clear the product on payment of duty at 30% ad. vol. plus 50% of the basic duty as auxiliary duty pending re