NEON LABORATORIES LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) LEAVE granted. This appeal is directed against the judgment of the High Court of judicature at Bombay in Writ Petition No. 2222 of 1999 dated 23.3.2006.

(2.) THE appellant M/s Neon Laboratories, submitted their claims for credit under Passbook Scheme of Export Import Policy, 1992-97 for the Shipping Bills 1) 730272 dt. 11/3/96, 2) 804444 dt. 23/8/96, 3) 804451 dt. 23/8/96, 4) 730255 dt. 11/3/96, 5) 837182 dt. 5/11/96 & 6) 724928 dt. 27/2/96 along with other relevant documents. On examination of the documents, the Designated Authority rejected the claim of the appellant on the ground that the goods were manufactured under loan licence and the same was not covered under the category of manufacture exporter and the benefit of the Scheme were available only for manufacturer exported.

(3.) WE have heard learned counsel for the parties.