The relief prayed for in this writ petition reads as follows :

".....to call for the records relating to the directive bearing reference No. OC. 330/86 dated 25-2-1986 issued by the second respondent herein and issue a writ of Certiorari or direction in the nature of a writ quashing the said directive so far as it relates to classifying cigarette packets and or outer shells and inner slides under sub-heading No. 4318-13 of the Central Excise Tariff Act, 1985."*

2.A similar question arose before C.M. Natarajan, J. in W.P. Nos. 997, 1153 and 1154 of 1983. Learned Judge after elaborately considering the issue and after referring to a number of judgments of the Supreme Court reported inAtul Glass Industries Ltd.v. Collector of Central Excise held as follows:

"According to the learned counsel, the said decision is in all fours applicable to the facts of this case. In view of the ratio laid down in the above decision and in view of the fact that there is absolutely nothing to show that the shells and slides that would come to the carton and that packet or packing container is only a packet of cigarette therein and it cannot be said that the said items are also liable for duty a