Judgment

VENKATARAMIAH, J.: - This appeal by special leave is filed against the judgment dated April, 30, 1970 of the High Court of Gujarat at Ahmedabad in Special Civil Application No. 67 of 1968. The only question which arises for consideration in this appeal is whether the goods called "Calikut Special" manufactured by the respondent, the Ahmedabad Manufacturing and Calico Printing Co. Ltd. (Calico Mills), Ahmedabad, were liable to excise duty under the Tariff Item No. 19 in the First Schedule to the Central Excises and Salt Act, 1944 (Act No. 1 of 1944) (hereinafter referred to as the Act) or under Tariff Item No. 22 thereof as they stood during the relevant time. The material part of Item No. 19 in the first Schedule to the Act read as follows :-

"19. Cotton Fabrics -

"Cotton Fabrics" means all varieties of fabrics manufactured either wholly or partly from cotton and includes dhoties, sarees, chadders, bed-sheets, bed-spreads, counter-panes, table-cloths but do not include any such fabric .....................

(c) if it contains 60 per cent or more by weight of rayon or Artificial Silk ................"

2. The material part of Item No. 22 in the First Schedule to the Act read as f