JUDGMENT

MADON, J.:— This is an Appeal by certificate granted by the High Court of Gujarat under sub-clause (b) of Cl. (1) of Art. 133 of the Constitution of India, prior to the amendment of that clause by the Constitution (Thirtieth Amendment) Act, 1972, against the judgment and order dated June 26, 1970, of that High Court in a writ petition under Art. 226 of the Constitution filed by the original First Appellant and his two brothers, Appellants Nos. 2 and 3.

2. The said Appellants were partners carrying on the business of manufacturing medicinal preparations under the firm name and style of Bhavsar Chemical Works at Vyara in the District of Surat in the State of Gujarat. The contention of the Appellants was that the ointments and liniments manufactured by them were not liable to excise duty under item 1 of the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (Act No. 16 of 1955). The Schedule to the said Act was substituted by Act 19 of 1961 and was again substituted by a new Schedule by Act No. 5 of 1964. It is with item I in the Schedule to the said Act as substituted by Act 19 of 1961 that we are concerned. Item 1 in the said Schedule as so substitut