A.K.Banerjee, J. - (1.) The respondent is a Shoe Manufacturing Company. For the purpose of manufacturing of shoes cotton fabrics are required.
(2.) Prior to August 1, 1960 excise duty was not leviable on the said duty paid cotton fabrics.
(3.) By a notification dated August 1, 1960 issued by the Deputy Superintendent of Central Excise, Batanagar the appellant levied excise duty on the said cotton fabrics under the tariff item ?friction cloth?.;