Judgement

MATHEW, J.:- In these appeals, the facts are similar and the question for consideration is same. We will take up for consideration the appeal filed by the writ petitioner in Writ Petition No. 3838 of 1968 (hereinafter called the respondent ) against the common order in all the writ petitions.

2. The respondent filed the writ petition before the High Court of Madras questioning the validity of clause (b) of notification of the Government of India, Ministry of Finance (No. 205/67-CE dated September 4, 1967) on the ground that clause (b) is violative of the fundamental right of the respondent under Article 14. The High Court allowed the petition and this appeal, by special leave, is filed against the order.

3. Section 3 of the Central Excises and Salt Act, 1944 (for short, the Act ) imposes excise duty on manufacture in respect of items mentioned in Schedule I of the Act. Match boxes are mentioned in Item 38 of the said schedule and duty is leviable on the manufacture of match boxes at the rates specified therein. For the purpose of levy of excise duty match factories were classified on the basis of their production during a financial year and matches produced in different fa