( 1 ) A common question regarding the constitutional validity of Central Excise and Customs Laws Amendment Act, 1991 (Act 40 of 1991) (for short "amendment Act") arises in these Writ Petitions, therefore they were heard together and are being disposed of by a common judgment.

( 2 ) THE question arises in different factual contexts in these Writ Petitions. We propose to refer to facts in Writ Petition No. 8339 of 1992 to deal with the common question. Facts in the Writ Petitions will be referred to wherever necessary.

( 3 ) THE first petitioner is a Company registered under the Indian Companies Act and the second petitioner is a share-holder and the General Manager of the first petitioner-company (hereinafter the first petitioner will be referred to as "the company" ). The company manufactures "liquid Glucose" which is an excisable item under the Central Excises and Salt Act, 1944 (for short "the Central Excise Act" ). The Company classified "liquid Glucose under sub-heading 1702. 19 in Chapter XVII which was approved by the Assistant Collector, Central Excise, Hyderabad Division (the third respondent ). The Company was paying Basic Excise Duty (BED) at 15% and Special Excise Duty (

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