Ajoy Nath Ray, J. - (1.) The petitioner challenges in this writ application the order of the Assistant Collector, Central Excise, dated 23-6-1993 wherein he disallowed the claim for exemption for the cough syrup "Kafbin" claimed by the petitioner to be an Ayurvedic medicine and thus coming within the scope of an exemption notification.
(2.) The claim for exemption made by the petitioner arises in this way.
(3.) Under Tariff Item 3003.10 of Chapter 30 of the Tariff Act of 1985 the following entry appears :- JUDGEMENT_358_ELT71_1994Html1.htm;