The respondent Company filed a writ petition in the High Court challenging the validity of the levy of excise duty by the authorities companycerned on the Operation Tables manufactured by the respondent Company and also X ray Protective Screens manufactured by the respondent Company.
The authorities companycerned had proceeded to hold that these items were steel furniture within the meaning of Item No.
40 in the First Schedule to the Central Excise and Salt Act, 1944 hereinafter referred to as the Act , and, therefore, excise duty was leviable on these two items.
40 in the First Schedule to the Central Excise and Salt Act, 1944, and in view thereof numberexcise duty can be imposed on the same, has been challenged in this appeal filed by the Union of India the Collector and the Assistant Collector of Central Excise, Poona.
Amarendra Nath Sen, J. IN CIVIL APPEAL NO.
1315/77 The companyrectness of the decision of the High Court to the effect that the Operation Tables manufactured by the respondent Company does number companye within Item No.
