This Rule is directed against classification of tea gardens into five Zones made by the Central Government by the Notifications issued under sub-item (1) of item (3) of the First Schedule to the Central Excises and Salt Act and Rule 96F of the Excise Rules, for the purpose of levying excise duty at varying rates on tea produced by the gardens according to the Zones to which they belong and in particular against placing the petitioner's tea estate in Zone V, that is to say, in a high excise duty Zone, for re-classification of tea gardens, for transfer of the petitioner's tea garden to Zone II, a lower excise duty Zone, for cancellation of the Notifications dated 28th September, 1958, 24th April 1962, for an order directing the respondents to refrain from levying Central excise duty on tea produced in the petitioner's tea estate at a rate higher than the rate payable in respect of gardens in Zone II and to refund all excise duties paid by the petitioners which is in excess of the sum payable on the basis of the rate payable in respect of gardens in Zone II, for cancellation of Rule 96F of the Central Excise Rules, and for other reliefs.

2. The petitioners carryon business as g