Per C.N.B. Nair :

The issue involved in these appeals is the correct classification under the old Central Excise Tariff of adhesive plaster described as Porofix Adhesive Plaster BPC/USP, plaster of paris bandages, Johnson plast adhesive type USP (all sizes) and economy pack etc. The matter has come before this Larger Bench upon reference by Division Benches vide Misc. Orders No. 86 to 91/91-C dated 5.2.91 and Misc. Order No. 161/99. The reference is in view of the conflict between two decisions of the Tribunal, i.e., in the case of J.L. Morison, Son Jones (India) Ltd., Bombay Vs. Collector of Central Excise, Bombay reported in 1984 (15) ELT 251 (T) and in the case of Collector of Central Excise, Rajkot Vs. Surgichem reported in 1987 (27) ELT 548 (T). The first decision held that zinc oxide adhesive plasters B.P.C. are classifiable under tariff item 14E while the second decision held that adhesive plaster B.P.C. tapes are classifiable under tariff item 68 of Central Excise Tariff and not under tariff items 14E or tariff item 60 of the said tariff. The relevant tariff headings may be reproduced below for ease of reference :-

"14E. Patent or proprietary medicines not containing a