This petition is filed for issue ofwrit of mandamusto direct the first respondent to grant the necessary exemption under Notification No. 119/75-C.E., dated 30-4-1975 (hereinafter called the notification) in respect of the fob work done by it for the third respondent.

2.In the affidavit, it is stated that in respect of Tariff Item No. 68 of the Central Excises and Salt Act, 1944 while levying duty, certain exemptions are provided by the notification above referred to and as per notification only job work had been done by the petitioner and no new product having been manufactured by it, quite different from what had been supplied by third respondent, the petitioner is not liable to pay duty under Tariff Item No. 68 as claimed by respondents 1 and 2. First respondent by trade Notice No. 273/77, dated 30-11-1977 claimed that "Fenaplast yarn" produced by twisting different types of duty paid filament and spun yarn material, is assessable to duty under Tariff Item No. 68 of the Act and that the exemption claimed would not be available. By further letter dated 17-3-1978 first respondent again reiterated that as the nylon yarn itself is not returned to the customer but it is tw