J.B. Pardiwala, J.—By way of present petition under Article 226 of the Constitution of India, the petitioner-Company engaged in the business of manufacturing of paraffin wax has prayed for the following reliefs :

“8(A) That Your Lordships may be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate writ, direction or order, holding and declaring that Section 87 of the Finance Act, 1997 is ultra-vires Articles 14, 19(1)(g) and 265 as well as Entry 84 of the Union List to the Seventh Schedule of the Constitution of India and also ultra vires Section 11a of the Central Excise Act and be further pleased to strike down Section 87 of the Finance Act, 1997 as ultra vires and Unconstitutional;

(A-I) That this Hon’ble Court may be pleased to issue an appropriate writ, direction or order under Article 226 of the Constitution of India declaring that the Notification No. 14/97 is ultra vires and unconstitutional in so far as it is sought to be applied to the 1st petitioner in respect of import of its non-APM products;

(B) That Your Lordships may be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Wr