ORDER

1. These two appeals are against the orders of the Customs, Excise and c Gold (Control) Appellate Tribunal (for short "CEGAT") dated 14-3-2000 and 9-10-2001. The point involved in both these appeals is whether the appellants are entitled to the benefit of Notification No. 75 of 1994 dated 29-3-1994. This notification exempts from payment of duty medicaments used in, amongst others, Ayurvedic preparation manufactured in accordance with the formula prescribed in Ayurvedic books specified in the First Schedule to the d Drugs and Cosmetics Act, 1940 or homoeopathic pharmacopoeias and sold under the name specified in such books or pharmacopoeia. The Tribunal has held, in both the orders, that the appellants are not entitled to the benefit of this notification.

2. The admitted facts are that the appellants are manufacturing Maha Bhringaraj Oil which is an Ayurvedic preparation. It is not disputed that this manufacture is in accordance with the formula prescribed in the authoritative books. The appellants have, however, been denied the benefit of notification on the ground that they are selling the product as "Maha Bhringol" which is not the name specified for this product in the bo