JAIN SHUDH VANASPATI LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition along with a bunch of petitions will be disposed of by this common judgment as mostof the points raised are common, where necessary, we shalldeal with a particular petition separately.

(2.) The petitioners challenge the action of the respondentsin demanding the duty of custom on consignment of PVCResin imported by the petitioners.

(3.) PVC Resin is classified under Chapter 39 of 1st Schedule to Customs Tariff Act. 1975 and falls under headingNo. 39.01 '0.6 and the rate of duty indicated therein is100 per cent. However, in exercise of powers under Section25(1) of the Customs Act. Central Government had issueda notification dated 15-3-1979 exempting the PVC Resinwhen imported into India, from the whole of the duty ofcustom leviable thereon which is specified in the First Schedule. This notification was stated to remain in foice uptoand inclusive of 3 1-3-1981.