Judgment

CHANDRACHUD, CJI.:- These two appeals involve the question as to whether Properzi Rods manufactured and cleared by the appellant, the Indian Aluminium Cables Ltd., fall within Entry No. 27(a)(ii) of the First Schedule to the Central Excises and Salt Act, 1 of 1944 and, if so, under which category of the articles mentioned therein. The Government of India contends for the application of that Entry while, according. to the appellant, Properzi Rods fall under the residuary Entry 68. Civil Appeal No. 2729 of 1982 arises out of a judgment dated May 7, 1982 of the High Court of Delhi in Civil Writ Petition No. 934 of 1972. Civil Appeal No. 2730 of 1982 is directed against Order No. 162 of 1982 passed by the Government of India in a revision application against the order dated Sept. 7, 1982 passed by the Appellate Collector of Central Excise, New Delhi. Order No. 162 of 1982 of the Government of India was passed by the Additional Secretary and the Joint Secretary, Government of India, in its Ministry of Finance, Department of Revenue.

2. The appellant Company carries on the business of manufacture and sale of aluminium conductors used for the purpose of transmission of high voltage