Interpretation of drugs and cosmetics: excise classification depends on the Excise Act's object, not a drug licence. Classification of a product as a drug or cosmetic for excise purposes is to be determined by the object and tariff provisions of the Central Excise Tariff Act, not by the scientific or technical meaning under the Drugs and Cosmetics Act; a valid drug licence alone does not conclusively determine excise classification, and the Board has accepted the Ministry of Law and Justice advice that the two Acts operate in separate regulatory fields.