VEERASWAMI, C.J.:- The Union of India, which was the defendant, appeals from a judgment of Sadasivam, J., for the plaintiff, a pharmaceutical company, which claimed a refund of Rupees 20,854-83 being, according to its case, the excess amount of duty illegally collected by the Union in respect of five consignments of Tetracycline Hydrochloride injections imported under the brand name "Hostacycline" manufactured by M/s. Parbworks Hoschat A.G. The Assistant Collector of Customs assessed the consignments to duty under Item 28-A of the Indian Customs Tariff. He took the view that inasmuch as the imported drug contained Ascorbic acid, which should be regarded as therapeutic ingredient within the meaning of Entry 28(27) it did not fall within the purview of that entry and therefore the charge should be made under Entry 28-A. The matter came before this court in the form of a writ petition filed by the respondent, but one of us sitting on the writ side considered that inasmuch as evidence would be necessary, the proper remedy would be by way of suit. That is how the suit out of which the appeal arises came to be instituted. The learned Judge at the trial took the view that though