The petitioner has prayed for declaration that Circular No.492/58.99-CX (F.No.341/52/99-TRU) dated 2.11.99 issued by the respondent No.1, Central Board of Excise and Customs as null and void and contrary to the provisions contained in Articles 14, 19(1)(g) and 265 of the Constitution of India and contrary to Section 38B of the Central Excise Act, 1944, Section 83(r) of Standards of Weights and Measures Act, 1976, Rules 17 and 34(1)(b) of the Standards of Weights and Measurements (Packaged Commodities) Rules, 1977.

2. Petitioner firm is engaged in the manufacture of herbal hair dye which falls under Chapter sub-heading 3305.99 of Central Excise Tariff Act, 1985. Under Notification No.20/99 CE (NT) dated 28.2.1999, herbal hair dye manufactured by the petitioner are packed in sachets of 8 gms in weight in Photo Protective Pouch and six such pouches were being packed in a Mono Carton. Since the net weight of the individual pouch did not exceed 10 gms, the petitioner was assessed on the basis of wholesale price under Section 4(1)(a) of the Central Excise Act, 1944. The Central Government introduced Section 4A of the Act with effect from 14.5.1997 as per Section 82 of the Fina