DEEPAK EXTRUSIONS AND MOHANBHAI Vs. J.T. CHOPRA, ASSTT. COLLECTOR OF CENTRAL EXCISE AND THE UNION OF INDIA (UOI)

JUDGEMENT

(1.) PETITIONER No. 1 is a private limited company who is a manufacturer of Aluminum collapsible tubes and rigid cans under a licence granted under the Central Excise and Sales Tax Act (the 'Act'). Petitioner No. 2 is the Managing Director and a share - -holder of 1st petitioner company.

(2.) THE petitioners have challenged the constitutional validity of the amendment to Section 2(f) and Tariff Item 27 of the First Schedule to the Central Excise Act, effected by Finance Act (2) of 1980. The relevant provisions, viz., Item 27 which stood before its amendment with effect from 17th June, 1980, reads thus:

(3.) IN the Writ Petition the petitioners have challenged the constitutional validity of the amended Section 2(f) and tariff item No. 27 in the First Schedule referred to above as amended by Finance (No. 2) Act of 1980.