1. The case was heard on 8-3-1983.

2. The matter involves classification of zinc calots under the Central Excise- Tariff during the period from 1-3-75 to 29-4-75. The appellants showed samples of zinc calots in round and hexagonal forms. They stated that classification of calots was not sub judice and that the matter pending in Madras High Court related to levy of duty on rough rolled zinc sheets at the pre-calot stage. Giving history of the present dispute, they stated that their Calcutta factory which manufactured round calots had been charged duty as applicable to zinc circles under Item 26B(2) right from 1961 while their Madras factory, which went into production in 1973, was called upon to pay duty on rough rolled zinc sheets and not on calots. With the introduction of the residuary item No. 68 in the Central Excise Tariff with effect from 1-3-1975, they were called upon to pay a further duty on calots under Item 68 in their Madras factory. Their prayer was two-fold :

(1) Exemption notification No. 118/75-C.E., dated 30-4-1975 which exempted Item 68 goods, if used within the factory of production or in another factory of the same manufacturer, ought to be given retrospecti