62/78 C.E., dated 1st March, 1978 issued in exercise of power companyferred by Rule 8 1 of the Central Excise Rules, 1944.
The Customs, Excise Gold Control Appellate Tribunal, New Delhi, by a detailed order came to the companyclusion that in companymon parlance the product in question companyld number be described as a medicinal preparation and that it companyld rightly be described as a toilet preparation.
The appellant companytends that the product in question is a scientific medicine which would attract the aforesaid entry and would, therefore, be exempt from the payment of excise duty.
In that view of the matter the Tribunal rejected the claim of the appellant for exemption from payment of excise duty under the aforementioned Notification.
The relevant entry introduced by amendment reads as all drugs, medicines, pharmaceuticals and drug intermediates number elsewhere specified.
Civil Appeal Nos.
