This writ petition can be disposed of on a very short ground. The petitioners are manufacturing among other things, flavouring essences for edible food products. Notification No. 55/75-C.E., dated 1-3-1975 exempted certain goods specified in the Schedule and falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 from the whole of the duty of excise leviable thereon. The first item mentioned therein is `all kinds of food products and food preparations' including six items specified therein. It is not necessary for me to refer to those items which are included. It is sufficient to note that all kinds of food products are exempted under the notification.

2.By Letter dated 11-8-1975 in C. No. V/68/30/21/75, the Assistant Collector of Central Excise, Madras IV Division issued a notice to the petitioners to show cause why flavouring essences for edible food products should not be classified as non-food products assessable to duty under Item No. 68 of the C.E. Tariff. The Assistant Collector rejected the contention of the petitioners that they would fall under the expression `food products' and passed an order. The petitioners filed an appeal