INDIA STEEL HOUSE Vs. UNION OF INDIA

JUDGEMENT

(1.) In this batch of writ petitions the point involved is whether the Heading 73.15(2) of the Central Customs Tariff Act, 1975 would apply to the prime quality of stainless steel only or does it apply to both prime and defective and secondary stainless steel circles also.

(2.) A group of petitions came up for hearing before a Division Bench of this Court and the main judgement was rendered in Super Traders Vs. Union of Inida. 1983 E.L.T. 258 Delhi, and after discussion it was held that these types of stainless steel including the so called defective and secondary stainless steel circles will also be covered by the Heading 73.15(2) of the Central Custom Tariff Act, 1975 and the customs duty would be payable accordingaly which was much higher. One of such matters decided by this Court was taken to the Supreme Court and the Supreme Court in Civil Appeal No. 1254-55 of 1989- M/s A. Parmananddas Vs. Union of India, decided on 4th January, 1989, upheld the decision of this Court by a short order which is reproduced herein:

(3.) By Amendment Act 15 of 1982 which was published on 16th April, 1982, the Amendment was made effective from 1st January, 1982 on the basis of which the so called defective or secondary stainless steel circles were held to be covered by the Heading 73.15(2) of the Central Customs Tariff Act, 1975, at least in regard to those imports made from 1st January, 1981 in the writ petitions before us, we are of the view that the decision of A Division Bench of this Court referred to above and Supreme Court are fully applicable to this batch of writ petitions. Learned counsel for the petitioner has placed reliance on a judgement of the Madras High Court in M/s. Venkateshwara Stainless Steel and Wire Industries. Vs. Union of inida, W.A. Nos. 321 to 326 of 1987, decided on 12th September, 1989.