JUDGMENT

UNTWALIA, J.:— The appellant in this appeal by special leave is a registered partnership firm and is carrying on business of manufacturing a number of milk products including Condensed Milk and Condensed Skimmed Milk. By the Finance Act, 1969 item 1B was added to the First Schedule of the Central Excises and Salt Act, 1944- hereinafter called the Excise Act, levying 10% ad valorem duty on "prepared or preserved foods put up in unit containers and ordinarily intended for sale including preparations of ...............milk ..........."In exercise of the powers of the Central Government under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in supersession of the earlier notifications the Central Government issued Notification No. G.S.R. 339, dated the 1st March, 1970 exempting prepared or preserved foods falling under Item No. 1 B of the First Schedule of the Excise Act other than those specified in the Schedule annexed to the notification from the whole of the duty of excise leviable thereon. In the Schedule is mentioned as items 12 and 13:

"12. Milk powder but excluding such powder specially prepared for feeding of infants."

13. Condensed milk, whether sweetened o