( 1 ) M/s. Rollatainers Limited, a public limited Company incorporated under the companies Act, petitioner-1 which will be hereafter referred to as the petitioner is engaged in the manufacture and sale of 'printed cartons' at its two factories-one situated at Makali near Nelamangala of bangalore District and the other at Faridabad of Hariyana State. In this petition, we are concerned with the manufacture of 'printed cartons' at Makali factory only.

( 2 ) FOR the period from 1-3-1975 to 1-3-1983 the said manufactured goods were exigible to excise duty under Tariff item No. 68 of the Central Excise and sales Act of 1944 (Central Act No. 1 of 1944) (here inafter referred to as the act ). But. Government of India in exercise of the powers conferred on it by rule 8 (1) of the Central Excise Rules of 1944 (here inaftsr referred to as the Rules) made under the Act, by its notification No. 55 of 1975 dated 1-3-1975, amended from time to time, exempted various manufactured articles one of which was Item No. 13-"all produces of the printing industry including new papers and printed periodicals" from the whole of excise duty leviable thereon under the Act, Both sides are agreed that the said

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