( 1 ) THIS is a writ petition of the Government Tool Room and Training Centre an institution set up by the Government of Karnataka with the object of contributing to the development of small scale and other industries in India. The institution is run with Danish collaboration.

( 2 ) THE petitioner manufactures tools like press tools, moulds, die casting dies, jigs and fixtures etc. , both in service Centre and Training Centre to which the institution is divided into. The products of the institution were listed and sent to the 1st respondent - Assistant Collector of central Excise, Bangalore, for classification under Tariff Item No. 68 of the Schedule to the central Excises and Salt Act, 1944 (hereinafter referred to as the Act ). Thereafter, the superintendent of Central Excise, II Division, Bangalore, sought opinion in respect of the classification from D. G. T. D. and Central Machine Tools Institute. The former was of the opinion that the moulds and die casting dies manufactured by the petitioner should be classified under tariff Item No. 51-A of the Schedule to the Act and the latter. e. , Central Machine Tools institute was of the opinion that it should be classified under the

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