HINDUSTAN COPPER LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition is directed against the order of the Central Government in revision, passed on 20.5.71, holding the Rotary Disc Screen equipment not as mining machinery under item 72(18) ICT. This equipment is used in the Copper mine in Khetri Copper Project under the control of National Mineral Development Corporation (NMDC). The NMDC executed a contract with M/s VENOPIC ENSA of France to fabricate and supply the said equipment through a contract dated 9.3.67. The equipment arrived in two consignments. The petitioners contended that they were liable to pay duty under item 72(18) as mining machinery. The same was not accepted by the authorities and they charged a much higher rate as "Machinery" general. The petitioners paid the customs duty on that basis. Thereafter the petitioner applied for the refund of the amount charged in excess by the Department.

(2.) The Assistant Collector of Customs, New Delhi, by his orders dated 6.7.70 held that the machinery in question does not fall under item 72(18) ICT as mining machinery. The orders were confirmed in appeal by the Collector of Customs, vide orders dated 22.1.71. The Government of India by its orders dated 18.10.73 dismissed the revision application filed by the petitioner against the Appellate orders of the Collector of Customs. The principal challenge in this writ petition is that the revisional authority has not properly appreciated as to what is mining operation and, therefore, has excluded screening operations done by the equipment in question.

(3.) The Mining Advisor in the Department of Mines (Ministry of Steel & Mines) has certified as to what was the nature of the Rotary Disc Screen equipment. A copy of the certificate is annexed as Annexure ''M" to the writ petition. The Certificate reads :