(1.) This petition filed under Article 226 of the Constitution of India arises out of dispute between the petitioners and the Central excise Department (respondents herein) , which centers around the question: whether the product of the petitioners, viz. "chocos" is classifiable under Chapter Sub-heading No. 1904.10 or Chapter Sub-heading No. 1804. 00 of the Tariff Act factural Background :
(2.) Filtering out unnecessary details, the factual background relevant to the present dispute is as follows:
(3.) The petitioner No. l - M/s. Kelloggs India Private Limited is engaged, inter alia; in manufacture of excisable goods falling under the Central Excise tariff Act, 1985 ("tariff Act" for short).