Judgement

HEGDE, J.: These appeals by special leave arise from the orders made by the Government of India, Ministry of Finance, Department of Revenue, New Delhi on October 5, 1963, in Central Excise Revision Applications Nos. 720 to 725 of 1963. Herein a common question of law arises for decision and that is whether "M. G. Poster paper" manufactured by the appellant-company is a "printing and writing paper" chargeable under item 17(3) of the First Schedule to the Central Excises and Salt Act, 1944 (No. 1 of 1944), hereinafter referred to as the Act or whether it is "packing and wrapping paper" chargeable under item 17(4) of the aforementioned Schedule.

2. The appellant is a public limited company incorporated under the Indian Companies Act, 1913, and an "existing company" within the meaning of the Indian Companies Act, 1956. It is carrying on business, inter alia, of manufacturing and sale of various kinds of paper at its factory at Birjrajnagar in the district of Sambalpur in the State of Orissa. In particular, it manufactures "packing and wrapping paper", "printing an writing paper" and "machine glazed paper popularly known a "M. G. Poster paper". Upto February 28, 1961, the date o