2001 (5) TMI 518

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....for the Respondent. [Order per : K. Sreedharan, President]. -  In this appeal (E/534/2001-C) Order-in-Original MP (Demand)-49/2000) 21 of 2000, dated 31-10-2000 passed by the Commissioner of Central Excise, Allahabad is under challenge. As per that order Himtaj tel manufactured by the appellant was classified as 'Perfumed Hair Oil' falling under chapter sub-heading 3305.10 of the Central Ex....

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....s came up for consideration before the East Zonal Bench of this Tribunal and Tribunal, Delhi. By Final Order 848/CAL/2000, dated 29-6-2000, East Zonal Bench classified the goods under 3003 of the Tariff as ayurvedic medicine. The Delhi Bench which dealt with the same goods classified it under chapter heading 3305 of the Tariff as Perfumed Hair Oil in its Final Order No. 880/99-C, dated 28-9-1999 [....