RALLI ENGINE LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE . Heard the learned counsel for the parties on the question of interim relief.

(2.) THE petition contains challenge to the discriminatory treatment being given by the Commissionerates in three different States, i.e., Gujarat, Maharashtra and Tamil Nadu in respect of the same product. The petitioner -Company is a manufacturer of agricultural knapsack sprayer engine which is used as a part/component in mechanical appliances for spraying pesticides in fields and farms. The product is being classified under Heading No. 84.24 in Maharashtra (manufacture -High Power Engineering Company Private Limited, Satara) and in Tamil Nadu (manufacturer -Greaves Limited, Chennai) whereas in Gujarat it is classified under Heading No. 84.07 in the petitioners' case by the Assistant Commissioner of Central Excise at Valsad under the Commissionerate of Central Excise, Valsad.

(3.) ON the other hand, Ms. D.N. Raval, learned senior standing counsel for the Central Government, has submitted that when the Assistant Collector has taken decision on the question of classification on merits and that is a plausible view, this Court would not grant interim relief merely because two other manufacturers in Maharashtra and Tamil Nadu are given benefit of classification under Chapter Heading No. 84.24. It is submitted that the petitioner -Company itself does not manufacture the sprayers but the petitioner -Company only manufacturers the machines which, according to the petitioners, are being used for making sprayers or agricultural purposes. It is, therefore, submitted that so far as the petitioner -Company is concerned, it is only manufacturing engines falling under the Heading No. 84.07.