Judgment

GUPTA, J. - The respondent is a partnership firm manufacturing nonwoven felts from woollen fibres which are utilised for the purpose of filtration in heavy industries. Between August 25, 1965 and January 5, 1967 the Excise Authorities compelled the respondent to pay Rupees 55,055/87 p. as excise duty on its products. The respondent filed a writ petition in the High Court of Gujarat at Ahmedabad for quashing the order levying excise duty on the felts manufactured by the respondent treating them as "woollen fabrics covered by Entry 21 in Sch. I to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act). The High Court allowed the writ petition holding that the respondents products were not woollen fabrics and directed refund of the sum of Rs. 55,055/87 p. collected as excise duty from the firm. The Union of India has preferred this appeal on certificate of fitness granted by the High Court questioning the correctness of the decision.

2. The only question in the appeal is whether the felts manufactured by the respondent are "woollen fabrics within the meaning of Entry 21 in the First Schedule to the Act. The writ petition describes the process of manufacture