JUDGMENT

PATHAK, J. - On May 9, 1983 we made an order ((1983) 4 SCC 210 : 1983 SCC (Tax) 315) setting forth the legal position in respect of various aspects of the levy of excise duty under the Central Excises and Salt Act, 1944, both before its amendment by the Central Excises and Salt (Amendment) Act, 1973 (Act XXII of 1973) and after such amendment. We record now the reasons for that order.

2. At the outset, we may state that it is not possible in this judgment to deal with the numerous individual appeals, writ petitions, special leave petitions and transferred cases before us on the particular facts of each, and we propose to consider the points arising therein from a general perspective.

3. The Central Excises and Salt Act, 1944 relates to central duties of excise and to salt. Sub-section (1) of Section 3 provides that duties of excise shall be levied and collected on all excisable goods, other than salt, which are produced or manufactured in India, at the rates set forth in the First Schedule. We are not concerned with the provision relating to salt. Sub-section (2) empowers the Central Government to fix, for the purpose of levying the duties, tariff values of the articles en