( 1 ) THE main question in focus in this group of 13 petitions, under art. 226 of the Constitution of India, is whether the classification of goods and the structure of excise duty, effected by the taxing statutes for the purpose of imposing different and staggered rate of duty in relation to the relevant processed and blended Man-made fabrics, are illegal, and unconstitutional being violative of Arts. 14 and 19 (1) (g) of the Constitution of India

( 2 ) SINCE the common questions are raised in all these petitions, it was, jointly, submitted by the learned Advocates appearing for the parties to decide all the petitions together and, therefore, they are being disposed of by this common judgment.

( 3 ) IN this group of petitions, the petitioners have challenged the legality and validity of four Notifications : (1) No. 254 of 1987 dated November 25, 1987; (2) no. 262 of 1987 dated 9th December 1987; (3) No. 4 of 1988 and (4) No. 5 of 1988 both dated 19th January 1988, issued in exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 ("1944 Rules" for short) read with sub-sec. (3) of Sec. 3 of the Additional Duties of Excise (Goods of