RAMANUJAM, J

This writ appeal is directed against the judgment of Mohan, J., allowing W.P. No. 1604 of 1976 filed by the respondent herein for quashing the order, dated 12th February, 1975 of the first appellant confirming the order dated 4th May, 1974 of the second appellant which in turn confirmed the order dated 24th November, 1973 of the third appellant.

2.The facts leading to the filing of the above writ petition were as follows :

The respondent is a manufacturer of perfumeries and also other items of articles, namely, Sandanathi thailam, Bringamalika thailam, Ponnankani thailam, Araikeeraivithai thailam, etc. These thailams are prepared with gingelly oil boiling the same with natural herbs, flowers and roots of plants. They contain medicinal qualities and they are mostly used before bathing as bath oils and are not usable as hair oils for grooming the hair. The thailams manufactured by the respondent are only known in the market and in the commercial field as bath oils and they are never known either as hair oils or as perfumed hair oils; nor are they marketed as hair oils.

3.On the introduction of the Finance Bill No. 2, dated 29th May, 1971, Schedule 1 of the Centra