CHITRA COLOUR LAB Vs. UNION OF INDIA

JUDGEMENT

(1.) IN all these writ appeals, the subject matter is, as to the validity of the Project Imports Regulations, 1986, hereinafter referred to as the Regulations, insofar as it defines `industrial plant' excluding service establishments like photographic studios from project import benefit. Learned single Judge has upheld the Regulations. Hence the petitioners in the writ petitions have come up in appeals.

(2.) IT is not necessary to make ade novoapproach to these cases, in view of a decision of the Supreme Court inSubhash Photographicsv.Union of India. The Supreme Court has upheld the validity of the Project Imports Regulations, 1986, and has held that it is open to define `industrial plant' excluding service establishments like photographic studios from the project import benefit and as such the Regulations cannot be held to be invalid. The aforesaid decision, it is not disputed before us, fully covers these cases.