Per Jyoti Balasundaram :

The issue for determination in this appeal is the correct classification of the product "Ghrit Kumari Tel" manufactured by the appellants herein - whether under CET Sub-heading 3003.30 as ayurvedic medicine, claimed by the assessee, or under CET Sub-heading 3305.10 as perfumed hair oil, as approved by the Central Excise authorities.

2. We have heard Shri J.S. Agarwal, learned Advocate and Shri A.K. Madan, learned SDR.

3. The appellants obtained a drug licence from the State Drug Controller of Bihar on 11.10.82 and filed a classification list classifying this product under TI 68 of the Schedule to the Central Excise Tariff. The list was approved under TI 68 by the Assistant Collector vide his order dated 27.8.83, but the benefit of exemption to bulk drugs under Notification 234/82-CE dated 1.11.82 was denied. The benefit of this Notification was extended by the Collector (Appeals) vide his order dated 9.1.84, on an appeal filed by the assessee. The appeal of the Department (Appeal No. E/3353/84-D) against the extension of the benefit of the Notification was dismissed by the Tribunal vide Final Order dated 742/89-C dated 11.12.89. From 17.3.85, Tariff Item