S. N. Variava, J. - (1.) This appeal is against the judgment dt. 19th May. 2000 passed by Customs, Excise and Gold (Control) Appellate Tribunal, Calcutta.
(2.) Briefly stated the facts are as follows : The Respondents are manufacturing a product known as "Himtaj Oil". The Respondents filed a classification list classifying "Himtaj Oil" as Ayurvedic medicine under sub-heading 3003.30. A show cause notice was issued to them as to why their oil should not be classified as "perfumed hair oil" under sub-heading 3305.10. The Respondents replied to the show cause notice. The Assistant Collector accepted the Respondents case that their oil fell under sub-heading 3003.30. For so holding the Assistant Collector inter alia relied on the following material : (a) Drug licence issued by the Drug Controller. (b) A letter issued by the Superintendent of Ayurvedic Department, Benaras which stated that the product was an Ayurvedic medicine. (c) A study report of the Institute of Post-graduate Education and Research in Ayurved, Calcutta or "Himtaj oil" which classified this oil as an Ayurvedic product which relieved pain in headaches and migraine and also provided relief against dandruff. (d) A report prepared by the Range Officer, based on market inquiries conducted by him with) dealers, wholesalers, retailers, customers, chemists and druggist, which showed that all treated "Himtaj Oil" as an Ayurvedic Medicament. (e) A re-testing Report of the Chief Chemist, New Delhi which stated that no Ayurvedic perfumery could be detected in "Himtaj Oil". (f) SSI Registration Certificate obtained by the Respondents for manufacturing Ayurvedic oil under a drug licence.
(3.) Against the decision of the Assistant Collector the Revenue filed an appeal to the Commissioner (Appeals). By his order dated l0th July. 1997 the Commissioner (Appeals) allowed the appeal of the Revenue. The Commissioner (Appeals) held that there was no evidence to prove that the product was being ordinarily prescribed by medical practitioners or that it was used to deal with a specific disease. The Commissioner (Appeals) held that there was no evidence to show that the common man used the product as a medicine.;