Per Justice K.K. Usha : The above appeals arise out of an order in original No. MP (Demand-49/2000) 21/2000 dated 31.10.2000 passed by the Commissioner of Central Excise, Allahabad.

2. The issue referred for consideration by the Larger Bench [vide referred order dt. 29.5.2001 reported in 2001 (45) RLT 16 (CEGAT-Del.)] is whether 'Himtaj Tel' manufactured by M/s. Himtaj Ayurvedic Udyog Kendra, the appellant, is to be classified under sub-heading 3003.30 of the Central Excise Tariff Act, 1985 as Ayurvedic medicine or under sub-heading 3305.10 as perfumed hair oil.

3. Under the impugned order 'Himtaj Tel' was classified as perfumed hair oil falling under Chapter Heading 3305.10. Pursuant thereto the duty and penalty were imposed on the appellant. In classifying 'Himtaj Tel' as above, the Commissioner relied on a decision of the Delhi Bench of this Tribunal dated 28.9.99 reported in CCE, Allahabad vs. Himtaj Ayurvedic Kendra 2000 (125) ELT 765 (Tribunal). In the meanwhile the East Zonal Bench of this Tribunal had taken a different view in its Final Order No. 848/CAL/2000 dated 9.6.2000 [refer 2000 (41) RLT 443 (CEGAT)] classifying identical goods under Chapter sub-heading 3003.30 as