https://www.taxtmi.com/caselaws?id=74983 In a taxing statute, an Explanation cannot enlarge the charging entry or override a specific exempting item unless the legislative intent is clear. The Ayurvedic preparation Ashvagandhaarist was treated as an Ayurvedic product falling within Item 3(i), because the statutory scheme and rules preserved separate treatment for such preparations containing self-generated alcohol and did not show an intention to place them within Item 1 as patent or proprietary medicine merely because of a descriptive or trade name. The departmental circular could not override the Act, Schedule, or Rules, so the exempt status remained and the levy on that footing was unsustainable. en-us Tue, 19 Sep 1989 00:00:00 +0530 Tue, 28 Oct 2025 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74983 In a taxing statute, an Explanation cannot enlarge the charging entry or override a specific exempting item unless the legislative intent is clear. The Ayurvedic preparation Ashvagandhaarist was treated as an Ayurvedic product falling within Item 3(i), because the statutory scheme and rules preserved separate treatment for such preparations containing self-generated alcohol and did not show an intention to place them within Item 1 as patent or proprietary medicine merely because of a descriptive or trade name. The departmental circular could not override the Act, Schedule, or Rules, so the exempt status remained and the levy on that footing was unsustainable. Case-Laws Central Excise Tue, 19 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74983