IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY SIXTH DAY OF JUNE TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE GHULAM MOHAMMED and THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION NO : 22199 of 1998 Between: M/s. Geekay Wires private Limited, Regd Office at 1-609, Rep.by its Managing Director-Mr.K.Gopal Rao. Divyasakthi Complex Ameerpet, Hyderabad, ..... PETITIONER AND 1 Union of India, Rep.by its Under Secretary, Minstery of Finance, New Delhi. 2 The Commissioner of Central excise Hyderabad-I, Basheerbagh, Hyderabad. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to To issue a writ, order or direction one particularly in the nature of mandamus Declaring that item No. 73.12 in Chapter 73 of the Scheedule appended to the central Excise tariff Act, 1985, to the extent it levies Excise Duty on Stranded wire is ultra Vires of the Charging Sec. 3 r/w Sec. 2(f) of the central Excise and salt Act, 1944 and entry 84 of list I in the VIIth Schedule to the constitution of India after holding that the Process of Stranding of wires does not transform the product and hence there is no process of Manufacturing involved leading to levy of Excise duty on the same and pass such other order or orders as the Hon'ble Court deems fit and proper in the circumstances of the case. Counsel for the Petitioner: MR.A.V.KRISHNA KAUNDINYA (SPL.SC FOR CT) Counsel for the Respondent No.: MR.RAMAKRISHNA RAO SIDDANATHI (SC FOR CG) The Court made the following : ORDER: (Per Sri Justice GHULAM MOHAMMED) The learned counsel appearing for the petitioner submits that the cause in the Writ Petition does not survive for adjudication and the same has become infructuous. Recording the submission, the Writ Petition is dismissed as infructuous. There shall be no order as to costs. _____________________________ GHULAM MOHAMMED, J ______________________________ VILAS V. AFZULPURKAR, J Dt. 26.06.2009 KA ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1. 2 CD copies