( 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 th