SHIVASHANKAR BHAT, J.

( 1 ) THE petitioner is a manufacturer of the goods referred by the petitioner as 'telephone dial' for telephone apparatus instrument. The question raised in this writ petition involves the interpretation of Section 11-a of the central excise and salt Act, 1944 ('the act' for short ).

( 2 ) THE petitioner had filed classification list of the goods for approval under Rule 173-b of the central excise rules, 1944 ('the rules' for short ). In the list the petitioner classified the goods in question as falling under chapter 85, sub-heading 8548 of the central excise tariff act of india, 1986. The petitioner had filed a series of such lists. The first one is dated 28th february, 1986 (Annexure-A) lobe effective from ihc said date; second list (Annexure-B) was filed to be effective from 1-3-1986;t third list (annexurc-c) was filed to be effective from 1-4-1986 and the fourth list (Annexure-D) was filed to be effective from 2-4-1986. In all these lists the goods in question was classified under the sub-heading 8548 as electrical parts of machinery or apparatus not specified or included elsewhere in chapter 85, the second respondent approved the said lists by making an

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