EXICISE COMMISSIONER WEST BENGAL Vs. NARESHCHANSRA BOSE
HIGH COURT OF CALCUTTA
EXICISE COMMISSIONER WEST BENGAL
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(1.)THIS is an appeal under clause 15 of the Letters patent and is directed against the judgment and order dated March 19, 1965 passed by D. Basu, J. in C. R. 50 (W) of 1963. By the said judgment and order the learned Judge allowed the writ petition preferred by the present respondent and quashed a notice dated november 22, 1962 issued by the superintendent of Excise, 24-Parganas and the appellate order there from dated january 15, 1963 passed by the commissioner of Excise, West Bengal.
(2.)THE short point that falls for determination in this appeal is as to under which of the clauses of Entry No. 3 of the schedule to the Medicinal and Toilet preparations (Excise duties) Act, 1955 (hereinafter referred to as the said Act) would fall the medicinal preparation manufactured by the respondent in the brand name of 'maharasharsta (hereinafter referred to as the disputed product ).
(3.)THE respondent before us runs a manufactory near Calcutta known as 'sadhana Ousadhalay' for manufacturing various Ayurvedic medicines. It is not in dispute that in this manufactory he manufactures the disputed product out of basic Ayurvedic ingredients on a traditional formula initially evolved long ago which, it is claimed by him, had devolved from generation to generation on 'guru parampara' basis. Upon the respondent's own admission such a preparation is not manufactured in accordance with the recipe or directions of any recognised Ayurvedic pharmacopoeia and the product so manufactured is not noticed in any such pharmacopoeia. Nonetheless the disputed product is an "arista" group of ayurvedic preparation. Though "arista" is recognised by the usually recognised ayurvedic pharmacopoeia, the disputed product is manufactured by the respondent en a traditional formula of his own and not on any formula laid down by those usually recognised Ayurvedic pharmacopoeia.
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