( 1 ) IN these three appeals the short question arising for consideration is whether Dant Manjan Lal manufactured by the appellant-company falls within the meaning of an Ayurvedic Medicine to qualify for exemption from payment of excise duty under Notification No. 62/78-CE dated 1/3/1978 issued in exercise of power conferred by Rule 8 (1 of the central Excise Rules, 1944. The relevant entry introduced by amendment reads as "all drugs, medicines, pharmaceuticals and drug intermediates not elsewhere specified". The appellant contends that the product in question is a scientific medicine which would attract the aforesaid entry and would, therefore, be exempted from the payment of excise duty. The Customs, Excise and Gold (Control) Appellate tribunal, New Delhi, by a detailed order came to the conclusion that in common parlance the product in question could not be described as a medicinal preparation and that it could rightly be described as a toilet preparation. In that view of the matter the tribunal rejected the claim of the appellant for exemption from payment of excise duty under the aforementioned notification. It is this view of the tribunal which has been assailed before us in