The meaning of 'fabric' in common parlance, as interpreted by the Supreme Court in Gujarat Woollen Felt Mills and Porritts and Spencer (Asia) Ltd., includes woven materials and dryer felts used in paper making machinery.

( 1 ) THE question which arises for consideration in this writ petition is as to whether paper maker s felts (woollen and cotton) which is manufactured by the petitioner can be regarded as cotton fabrics of woollen fabrics under Entry No. 19 and 21 respectively in the First Schedule of the Central Excises and Salt Act, 1944.

( 2 ) THE petitioner in the year 1970 set-up a plant for the manufacture of paper maker s felts, both cotton and woollen. It is an admitted case that these felts are manufactured by the petitioner by the process of weaving of cotton and synthetic yam, in the case of manufactured of cotton dryer felts; and by weaving wool fibre or wool fibre mixed with varying percentage of synthetic fibre in the case of the manufacture of woollen felts. According to the petitioner these felts which are manufactured by it are used only for industrial purposes.

( 3 ) WITH regard to cotton felts the petitioner on or about 17th November, 1970 made an application to the Superintendent, Central Excise, Faridabad for the grant of licence to manufacture the said paper maker s cotton dryer felts. It is stated that on the advice received that the said item fell under the description of "mattress fabrics" and was classified under Tariff Item 19 (1) of the Excise Act, the petitioner completed form No. 1 (Classification List of Exciseable Goods Produced or Manufactured and Intended to be removed by the Assessee) prescribed under the Excise Rules. This was submitted for approval and on 31st March, 1971 approval, until further orders, was granted by the Excise Authorities, Faridabad. Subsequently on 6th April, 1971 the petitioner submitted a revised form No. 1 on the basis that the said cotton dryer felts should in fact be classified under Tariff item No. 19 (l) (2)f), i. e. , "cotton fabrics not otherwise specified". This form was not approved because according to the Superintendent the said goods fell within Tariff item 19 (I) (1 ). Against the said communication dated 12th April, 1971 the petitioner wrote a letter dated 19th April, 1971 to the Superintendent Central Excise Faridabad. In the said letter it was stated that the petitioner wanted to prefer an appeal to the Deputy Collector, Central Excise. Chandigarh and in the meantime the clearance may be. allowed on the basis that it felt under Tariff item No. 19 (1) (2) (f ). This request was ultimately agreed to and the petitioner was permitted to pay excise duty under Tariff item No. 19 (1) (2) (f) upon its furnishing security. Against the original order the petitioner filed an appeal to the Deputy Collector, Central Excise, Chandigarh-

( 4 ) THE history of assessment with regard to woollen felts manufactured by the petitioner is also somewhat similar. The petitioner sought and obtained approval in form No. 1 in respect of the woollen felts on the basis that it fell under Tariff item 21 (l) (b ). According to the petitioner this form was filed by it and the approval obtained under a misapprehension of the correct legal position.

( 5 ) IT appears that the petitioner came to know about a decision of the Gujarat High Court delivered in Gujarat Woollen Felt Mills v. Union of India in which it was held that woollen felts could not be classified as woollen fabrics under item 21 of the First Schedule to the Excise Act. Applying the said reasoning, in respect of the cotton dryer felts, the petitioner on 9th November. 1971 made an application to the Deputy Collector, Central Excise, Chandigarh, before whom the appeal filed by the petitioner was pending, praying that the petitioner may be permitted to raise an additional ground so as to enable it to contend that the said cotton felts could not be subjected to excise duty under Item 19 at all. No reply was received to the said communication and it appears that the petitioner filed a writ petition in the High Court of Punjab and Haryana at Chandigarh under Article 226 of the Constitution praying for various reliefs. The appeal