JUDGMENT P. Govindan Nair, J. 1. In this appeal by the Secretary, Board of Revenue, the Assistant. Commissioner of Excise, and the Excise Inspector, who are appellants 1 to 3, the question has been raised as to whether 'protovine' a medicinal preparation falling within the definition in section 2 (g) of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 is liable to the charge of duty imposed by section 3 of the Act read with item 2 (iii) of the Schedule to the Act. In the judgment under appeal the learned judge who heard the case held not only that 'protovine' would fall under item 2 (iii) to the Schedule to the Act but also held that the tax must be related Exclusively to the alcohol as such added to the preparation and further that no duty should be imposed under the Act because alcohol that has been added to the medicinal preparation had already borne excise duty. 2. Counsel for the appellants as well as respondents have invited us to go into the whole matter irrespective of the findings entered by the learned judge and even in the absence of objection specifically taken in regard to the findings entered against the respondents and have prayed that the question as to whether the particular substance, 'protovine' can be taxed under item 2 (iii) of the Schedule be determined by this Court. We may also add that as far as this case is concerned, the only item under which the appellants have sought to impose duty and under which they propose to sustain the levy is item 2(iii) and under no other item in the Schedule to the Act. We, of course clarify that this stand is taken only with reference to this particular substance 'protovine' and is confined to this case. 3. It is unnecessary to refer to the definition of the word 'medicinal preparation' for it is admitted before us that the substance with which we are concerned 'protovine', is an ayurvedic medicinal preparation falling within the purview of the Act. Section 3 which is the charging section reads thus: "3. 3. It is unnecessary to refer to the definition of the word 'medicinal preparation' for it is admitted before us that the substance with which we are concerned 'protovine', is an ayurvedic medicinal preparation falling within the purview of the Act. Section 3 which is the charging section reads thus: "3. Duties of excise to be levied and collected an certain goods.”(1) There shall be levied duties of excise, at the rates specified in the Schedule, on all dutiable goods manufactured in Indian (2) The duties aforesaid shall be leviable , (a) where the dutiable goods are manufactured in bond, in the State in which such goods are released from a bonded warehouse for home consumption, whether such State is the State of manufacture or not; (b) where the dutiable goods are not manufactured in bond, in the State in which such goods are manufactured. (3) Subject to the other provisions contained in this Act, the duties aforesaid shall be collected In such manner as may be prescribed. Explanation.” Dutiable goods are said to be manufactured in bond within the meaning of this section if they are allowed to be manufactured without payment of any duty of excise leviable under any law the time being in force in respect of alcohol opium, Indian hemp other narcotic drug or narcotic which is to be used as an ingredient the manufacture of such goods." 4. Item 1 of the schedule deals with allopathic medicinal preparations and item 2 concerns itself with Medicinal preparations in ayurvedic, unani or other indigenous systems,, of medicine. It is unnecessary for us to refer to item 1. But it is necessary to read the whole of item 2. "2. Medicinal preparations in Ayurvedic, Unani or other indigenous medicine.” (i) Medicinal preparations containing self-generated alcohol which are not capable of being consumed as ordinary alcoholic beverages. (ii) Medicinal preparations containing self-generated alcohol which are capably of being consumed as ordinary alcoholic beverages. (iii) All others containing alcohol which are prepared by distilliation or to which alcohol has been added. (iv) Medicinal preparations not containing alcohol but contain-opium, Indian hemp or other Narcotic drug or narcotic." 5. Protovine contains self-generated alcohol is admitted. It is not capable of being consumed as ordinary alcoholic beverages is also admitted. To this, medicinal preparation a small quantity of alcohol is added is also admitted. (iv) Medicinal preparations not containing alcohol but contain-opium, Indian hemp or other Narcotic drug or narcotic." 5. Protovine contains self-generated alcohol is admitted. It is not capable of being consumed as ordinary alcoholic beverages is also admitted. To this, medicinal preparation a small quantity of alcohol is added is also admitted. Counsel for the appellants contends that whenever to a medicinal preparation alcohol has been added, whether there was self-generated alcohol in the preparation or not, medicinal preparation will fall within sub-clause (iii) of item 2 in the Schedule. This contention has been sought to be sustained on the ground that clause (iii) of item 2 does hot exclude those that mentioned in clauses (i) and (ii) of item 2. The argument was further reinforced€”and we think it could only be sustained, if at all, on that basis”by the suggestion that clauses (i) and (ii) of item 2 will take within their ambit only medicinal preparations which exclusively contain self-generated alcohol. In other words, if in the medicinal preparation which contained self-generated alcohol, fresh alcohol is added, it can neither fall under clause (i) nor (ii) of item 2. In this way the effect of the words 'all others' contained in clause (iii) of item 2 was sought to be eliminated by (counsel and as a corollary it was urged that such medicinal preparations must necessarily fall under item 2(iii) and the imposition of duty is therefore justifiable. We find it difficult to accept this contention. If in fact alcohol has been added to a medicinal preparation which contained self-generated alcohol, it does not cease to be a medicinal preparation containing self-generated alcohol. If it continues as a medicinal preparation containing self-generated , alcohol by the plain meaning to be attributed to the words in clauses (i) and (ii) of item 2, the medicinal preparation must fall under clause (ii) or clause (i) of that item depending upon whether it is capable of being consumed as ordinary alcoholic beverages or not. It is not possible to read those clauses in any other manner. Nor is it possible to add the words "containing exclusively" in those clauses, which we have to add, if the contention of counsel is to be accepted. We have therefore to hold that even when alcohol is added, the medicinal preparation which contained self-generated alcohol would fall under clause (i) or (ii) of item 2. Nor is it possible to add the words "containing exclusively" in those clauses, which we have to add, if the contention of counsel is to be accepted. We have therefore to hold that even when alcohol is added, the medicinal preparation which contained self-generated alcohol would fall under clause (i) or (ii) of item 2. If that be so, the wording of clause (iii) of item 2 by the expression 'all others' excludes such medicinal preparation from the ambit of clause (iii) of item 2. Therefore the imposition of duty under item 2 (iii) is not justified. Ext. P-7, a communication from the Board of Revenue which has been quashed by the judgment under appeal, cannot therefore stand. If the medicinal preparation will not fall under clause (iii) of item 2, there is no question of imposing any duty whatever on this medicinal preparation, namely, 'protovine'. We express no opinion as to whether protovine will fall under any other item. 6. We had occasion in course of the argument to look into rule, 67 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 which runs thus: "67. Levy of duty on Ayurvedic preparations made by distillation or to which alcohol is added at any stags of manufacture." For purpose of duty Ayurvedic preparations, made by distillation or to which alcohol is added at any stage of manufacture, shall be (treated as alcoholic preparations capable of being used as ordinary alcoholic beverages." and that has been the subject matter of the decision of this Court in O.P. No. 1248 of 1964. In the light of the averments in this case, we make it clear that we express no opinion whatever either on the impact of this rule on the Act or regarding the validity of it. 7. We dismiss the appeal but make no order as to costs.