( 1 ) IN the writ petition the challenge is to the levy of excise duty on the outer shell (in which a slide has been inserted) which is being regarded by the Excise Authorities as a container within the meaning of Tariff Item No. 17 (4) of the First Schedule to the Central Excises and Salt Act. 1944.

( 2 ) IN the petition it was, inter alia, contended that the said levy is being made by the Excise Authorities in pursuance of a directive contained in a letter dated 7th April 1982 issued by the Central Board of Excise and Customs to all the Collectors of Central Excise. In the said letter it was stated that the aforesaid printed shells are in the nature of printed boxes and were classifiable under Triff Item 17 (4) and would not beentitled to any exception under Notification No. 66182-CE. At the time of preliminary hearing, it had been contended that in view of the said directive it will be futile for the petitioners to avail of the alternative remedy under the Act as the appellate authorities would be bound by the directive.

( 3 ) ON 25th August, 1982 rule nisi was issued and it was directed that the petition be heard by a Division Bench. On that day in C. M. No. 40