B.P.Jeevan Reddy, C.J. - (1.) The petitioner a manufacturer of branded chewing tobacco, is seeking issuance of an appropriate writ, order or direction quashing the orders of third respondent (Assistant Collector, Central Excise Division II, Kanpur) dated 24-12-1979 (Annexures 3,4,5 and 6 to the writ petition) as well as his order dated 28-1-1980 (Annexure 7) and the consequential demand of duty.
(2.) The petitioner is a registered partnership firm. It is engaged in the business of manufacturing Khaini tobacco. It is a chewing tobacco within the meaning of the said expression as used in the Central Excise Act. Chewing tobacco was liable to excise duty, during the relevant period, under Entry No. 411(5) of the First Schedule to the Act. The rate in force prior to 1-3-1979 was 10 per cent ad valorem. On 1-3-1979 two notifications. were issued by the Central Government being Notifications No. 34/79 and 35/79, under Rule 8(1) of the Central Excise Rules. Notification No. 34/79 granted total exemption from duty to "chewing tobacco falling under sub-item 11(5) of Item No. 4 of the First Schedule to the Central Excises and Salt Act, 1944... subject to the condition that such chewing tobacco is manufactured by a manufacturer who or on whose behalf no chewing tobacco is sold under a brand name." The said notification also defined the ex pression "brand name" in the following words : "For the purposes of this notification 'brand name' shall mean a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to such chewing tobacco for the purpose of indicating, or so as to indicate, a connection in the course of trade between the chewing tobacco and some person using such name or mark with or without any indication of the identity of the person."
(3.) Under Notification No. 35/79 partial exemption was granted to "chewing tobacco of the description specified in column (1) of the Table hereto annexed and falling under sub-item 11(5) of Item No. 4 of the First Schedule" to the Act. The table contained in the notification, the language whereof falls for interpretation in this writ petition, reads thus: "TABLE Description Rate of duty (1) (2) Chewing tobacco of which the value per one kilogram (i) does not exceed rupees ten Fifteen per centad valorem (ii) exceeds rupees ten Twenty-five percent ad valorem." The expression "brand name" is defined by this notification in the same terms as the said expression is defined in Notification No. 34/79.;