- (1.) It is the contention of the appellant - Company that it is engaged in manufacture inter alia of Ad-vitamin Massage Oil forte (Patent or Proprietary Medicines) since 1949 on the basis of sanction accorded by the Drug Control Authorities. This preparation was brought and classified for levy of duty of Excise with effect from 1-3-1961 falling under Tariff Item No. 14-E of the First Schedule to the Central Excise and Salt Act, 1944 (hereinafter referred to as "the Act"). By order dated 26-12-1985, the Assistant Collector classified the said product under Tariff Item No. 14-F (Heading 33-4.00) excisable as cosmetics goods. Collector (Appeals) also affirmed the order of the Assistant Collector by order dated 29-4-1986. Against that order, appellant preferred appeal No. E-2226/86-C before the Customs, Excise and Gold (Control) Appellate Tribunal ("Tribunal" for short) which was also dismissed by order dated 26-10-1988. Aggrieved thereby, appellant filed Civil Appeal No. 138 of 1989 before this Court.
(2.) In the meanwhile, the Central Excise Tariff was reconstituted with effect from 28-2-1986 as follows :- (i) 14E is equivalent to T. I. 30.03 of the Central Excise Tariff Act, 1985. (Medicaments) (ii) 14-F is equivalent to Tariff Item No. 33.04 of the Central Excise Tariff Act, 1985. (Cosmetic Goods)
(3.) On reconstruction of the tariff as aforesaid. the appellant submitted its classification list No. 2/86 dated 3-3-1986 claiming classification of its product under heading 3003.19 as patent and proprietary medicine. Upon receipt thereof, the Assistant Collector issued notice to the appellant to show cause as to why the product should not be classified under sub-heading No. 3304.00 in view of the change of Tariff description after 1985 budget. Being not satisfied with reply of the appellant, the Assistant Collector modified the classification of the said product from Chapter 30 to Chapter 33 and approved classification heading 3304.00. Appeals filed by the appellants before the Collector (Appeals) and the Tribunal were also dismissed.;