JUDGMENT - P.B. SAWANT, J.:---The first petitioners are a company engaged, inter alia, in the manufacture of Fiberglass Reinforced Plastic (F.R.P.) bodies for motor vehicles. According to them, the said F.R.P. bodies did not fall within any of the specific entries in the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) and therefore fell for classification under the residuary entry, namely, Item No. 68 of the Schedule which provides for all other goods.

By Notification No. 118/75 dated April 30, 1975, the 1st Respondent Union of India exempted goods falling under the said Item No. 68 manufactured in the Factory and intended for use in the factory in which they were manufactured, from the whole of the duty of excise leviable thereon. Since the F.R.P. bodies manufactured by the petitioners were fitted to motor vehicles within the premises of the petitioners factory, although according to the petitioners the said F.R.P. bodies fall under Item 68, they paid excise duty thereon at the full rate of duty payable under that entry and did not avail of the exemption under the aforesaid Notification because they were under the bona fide belief tha

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