Judgment :- J. RAMANUJAM, J These are two writ petitions field by M/s. Dunlop India Ltd., Madras seeking to quash the order of the respondents 2 and 3 refusing to approve the revised price list prepared by the petitioners in accordance with the decision inA.K. Royv.Voltas Ltd.- 1977E.L.T.(J 177) and seeking a mandamus directing them to approve the said revised price list. 2.The petitioners' case is that the excise duty can be levied on their manufacture of the tyres and other products only on the manufacturing costs and manufacturing profits and that the same cannot be levied on the post-manufacturing cost incurred by them after the manufactured goods leave the factory gate and before they are actually sold. The petitioners relied on the decision inA.K. Royv.Voltas Ltd. This Court has recently in W.P. No. 2180 of 1972The Madras Rubber Factory Ltd.v.The Superintendent of Central Excise, Madras and 2 Others, 1979 (4) E.L.T. (J 85) held after referring to the relevant decisions of the Supreme Court as well as other High Courts, that the excise duty under Section 3 read with Section 4 of the Central Excises and Salt Act, 1944, can be levied only on the manufacturing cost plus the manufacturing profit and that no levy of excise duty can be made on the post-manufacturing expenses incurred by the manufacturer. In view of the said decision, these two writ petitions are allowed with a direction to the respondents to consider the petitioners' revised price list in the light of the said decision. There will be no order as to costs.