UNION OF INDIA Vs. INDIAN CHARGE CHROME

JUDGEMENT

(1.) IN exercise of power conferred by Section 25 of the Customs Act, 1962 to grant exemption from payment of duty of customs leviable under the Act, the Central Government issued Notification No. 71/85 dated 17-3-1985 which reads as under :-

(2.) NOTHING contained in this notification shall affect the exemption granted under any other notification of the Government of India for the time being in force from the duty of customs specified in the said First Schedule in respect of the goods referred to in this notification."

(3.) THE notification dated 1-5-1986 has been the bone of contention and would hereinafter be referred to as amending notification. THE respondents' contention before the High Court and also before this Court has been that the amending notification and the explanation appended to Notification No. 67/87 are violative of Article 14 of the Constitution.