B. P. JEEVAN REDDY, J.

( 1 ) BROOKE Bond India Ltd. the petitioner herein, is asking for the issuance of a Writ of Mandamus, restraining the Central Excise authorities from levying and collecting excise duty on `coffee-chicory mixture, which is one of the products marketed and sold by it.

( 2 ) THE petitioner, according to the averments in the writ petition, carries on business of packing and selling tea and coffee, under various brands and trade-marks, all over India and abroad. It sells pure coffee, as well as the blend of coffee and chicory. The petitioner says that he purchases coffee in the form of cured-seed at the auction conducted by the Indian Coffee Board, while chicory is procured directly from agriculturists.

( 3 ) THE Central Excises and Salt Act, 1944 (hereinafter referred to as "the Act"), levies a duty, called "excise duty" on goods procured or manufactured in India. Duty is levied on the basis of values or on the weight or number, as the case may be. The rates of excise duty are those mentioned in the Tariff Schedule appended to the Act. Sixty- eight items are mentioned in the Schedule. Items 1 to 1-F, 2 and 3 are mentioned under the general heading "food and Bevera

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