COMMISSIONER OF CENTRAL EXCISE Vs. MULTANI PHARMACEUTICALS LTD.

JUDGEMENT

(1.) The appeal is directed against the Order -in -Appeal No. 1028/CE/DLH/2001, dated 30 -10 -2001 of the Commissioner of Central Excise (Appeals), New Delhi. Under the impugned order, the Commissioner held that 'Lal Tail' manufactured by the respondents was liable to classification under Heading No. 3003.39 and not under Heading 3304.00 as decided by the Dy. Commissioner in the Order -in -Original. The respondent is not present for the hearing today but has sent a letter dated 14 -3 -2002 stating that the case may be decided on merits in his absence. Accordingly, we are passing this order after hearing Id. DR.

(2.) Lal Tail is a massage oil produced with the aid of Urad, Shankhapushpi, Karpur, Deodaru shal (Turpentine oil), Ratan Jot, etc. The claim of the manufacturer is that it is an ayurvedic medicament falling under Chapter 30. As against that, the Revenue has contended that it is only a massage oil and is not a curative or therapeutic product.

(3.) Ld. DR brought to our notice the Order No. A -692/KOL/2002, dated 26 -6 -2002 [2002 (145) E.L.T. 441 (T)] of the Eastern Bench of this Tribunal at Calcutta in Appeal No. E/386/2001 filed by M/s. Dabur (India) ltd, Ld. DR pointed out that the goods covered by the order of the Eastern Bench also is 'Lal Tail' manufactured with the same ingredients and for the same purpose. In the order dated 26 -6 -2002, the Eastern Bench held that the correct classification of the 'Lal Tail' would be under sub -heading No. 3304 as "preparations for the care of skin (other than medicaments)".