M.M.Punchhi, J.

1. These are two writ petitions (C.W.P. No. 466 of 1981 and No. 1109 of 1980) filed by Messrs Food Specialities Limited, Moga, to challenge the validity and levy of excise duty in respect of metal containers, which are employed in the manufacture of prepared or preserved foods in unit containers ordinarily intended for sale.

2. The petitioner-Company manufactures various articles of food, inter alia, condensed milk as well. That condensed milk is put into tin containers of unit size for the purposes of marketing. The goods thus prepared fall under Tariff Item No. IB of the First Schedule of the Central Excises and Salt Act, 1944 (hereinafter called the Act) which attracts ad valorem duty. To be precise, it is termed as "Prepared or preserved foods put up in unit containers and ordinarily intended for sale". On the other hand, Tariff Item No. 46 in the aforesaid Schedule provides imposing ad valorem excise duty on "Metal containers not elsewhere specified". The explanation added thereto with regard to containers has the borrowed meaning assigned to it in Explanation to Item No.27. That explanation provides that "Containers" means "Containers ordinarily intend