( 1 ) THIS appeal is directed against an order of the learned Trial Judge whereby the learned Trial Judge has been pleased to allow the writ application. The contextual facts reveal that for some time past disputes and differences were raised as regards classification of a product named 'boroline'. Dispute started as early as 1961 and continued right upto this date from time to time. The learned Trial Judge relying upon a judgment of Allahabad High Court (Abdul Mohammed and Ors. v. The State) reported in 1977 Cri. L. J. 1325, came to the conclusion that 'boroline' is essentially a drug and the newly introduced explanation to the Tariff Item 14f cannot have any bearing on the question as to whether Boroline is a drug or cosmetic product. In terms of the aforesaid Judgment, the learned Trial Judge was pleased to record that the question has been gone into in great length by and between the parties before the departmental authorities and also before this Court and strong reliance was placed and the terms of the settlement as filed in Matter No. 358 of 1962 [g. D. Pharmaceuticals (P) Ltd. v. Collector of Central Excise, Calcutta, Orissa and Ors. ]. The terms of sett