ORDER : 1. M/s. Dabur India Ltd., the respondent herein, claims to be a manufacturer of medicinal products. In respect of the products manufactured by it, that is, Mahachandanadi Tel, Stimulex Capsules/Tablets, Castor Oil/Erand Oil, the respondent claimed classification under Tariff Items Nos.3303.31, 3001.39 and 3003.31 respectively. The Department, appellant herein, being of the opinion that the respondent had wrongly classified the items manufactured by it, issued show cause notice as to why the goods should not be classified under non-ayurvedic medicines. According to the appellant, Mahachandanadi Tel, Stimulex Capsules/Tablets, Castor Oil were classifiable under Tariff Items Nos. 3304.00, 2108.99 and 3003.20 respectively. 2. The respondent filed reply to the show cause notice. The Deputy Commissioner, the Authority in Original, confirmed the proposal in the show cause notice and ordered for a demand for excess duty and penalty. The respondent, being aggrieved, filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) upheld the Order in Original. Aggrieved against the orders passed by the Authority in Original and the Commissioner (Appeals), the respondent filed an appeal before the Custom Excise and Service Tax Appellate Tribunal, West Block No.2, R.K. Puram, New Delhi, for short 'the Tribunal'. The Tribunal accepted the appeals, set aside the Order in Original as well as the order of the Commissioner (Appeals) and held that Machandanadi Tel, Stimulex Capsules/Tablets, Castor Oil were classifiable under headings claimed by the respondent assessee. 3. Aggrieved against the order passed by the Tribunal, the Revenue has filed the present appeal. At the time of admission, this Court issued limited notice regarding classification of 'Castor Oil' only. The Tribunal has dealt with each of these items separately. Insofar as the Castor Oil (Erand Tel) is concerned, the Tribunal has dealt with it in paras 7 and 8 of its order which are reproduced hereunder: "7. The Revenue has classified this item under 3003.20, overruling the appellant's claim for classification under 3003.31. The contention of the assessee is that the Tel is produced out of ayurvedic ingredients and for that reason classification under heading 3003.31 (which is in regard to medicaments made from ayurvedic ingredients) is appropriate. Learned counsel has pointed out that entry under heading 3003.20 cannot be attracted at all since that heading specifically excludes ayurvedic medicine. 8. There is no dispute between the parties that the product is a medicament. Learned counsel has pointed out that entry under heading 3003.20 cannot be attracted at all since that heading specifically excludes ayurvedic medicine. 8. There is no dispute between the parties that the product is a medicament. The only dispute is whether it is ayurvedic or other than ayurvedic. The records clearly show that the item is ayurvedic. It cannot be classified under 3003.20, because that entry is for "medicaments other than those which are exclusively used in Ayurvedic". The classification ordered is contrary to the terms of the heading. We accept the appellant's claim of classification and set aside the order to the contrary passed by the Commissioner." 4. The only dispute in the case was as to whether the Castor Oil (Erand Tel) manufactured by the respondent was ayurvedic or not. If it was taken exclusively to be ayurvedic as per the original texts, then it would fall under Tariff Item No. 3003.31 and if it was other than ayurvedic, then it would fall under Tarrif Item No.3003.20. The Tribunal, after recording that "the records clearly show that the item is ayurvedic", held that the Castor Oil (Erand Tel) manufactured by the respondent was classifiable under Tariff Item No.3003.31 and the same should not be classified under Tariff Item No.3003.20. There is no discussion either about the original texts or the fact that the respondent had manufactured the Castor Oil (Erand Tel) as per the original ayurvedic text books. 5. In our view, the Tribunal should have referred to the original texts and recorded the reasons in support of its finding that the 'Castor Oil (Erand Tel)' manufactured by the respondent was ayurvedic medicament and, therefore, it should fall under Tariff Item No.3003.31. In other words, the conclusions arrived at by the Tribunal are not supported by the reasoning which should have been done. While confirming the classification of the items other than Castor Oil (Erand Tel), we set aside the conclusions arrived at by the Tribunal regarding Castor Oil (Erand Tel) and remit the case back to the Tribunal for a fresh decision in accordance with law. All contentions are left open to either parties. 6. The Civil Appeal is disposed of accordingly.