JUDGMENT

SAIKIA, J. —This plaintiffs appeal by special leave is from the Appellate Judgment and Decree of the High Court of Judicature at Bombay reversing those of the trial court and dismissing plaintiffs special suit.

2. The appellant is a Limited Company registered under the Companies Act having its registered office situate at Ahmednagar within the State of Maharashtra. The appellant carries on business, inter alia, as manufacturers of Ayurvedic preparations including "Asavas", "Aristhas". At all times material to this appeal, the appellant was manufacturing and selling an Ayurvedic product called "Ashvagandhaarist" which is a medicinal preparation containing selfgenerated alcohol but not capable of being consumed as ordinary alcoholic beverage.

3. Under the provisions of the Medicinal and Toilet Preparations (Excise Duties) Act. 1955, hereinafter referred to as "the Act". which came into force on 1st April, 1957. excise duties were levied on medicinal and toilet preparations specified in the Schedule to the Act, hereinafter referred to as "the Schedule." The Act, as originally stood in 1955, inter alia, contained two items in the Schedule respectively specifying "medicinal and t