BHERU INDUSTRIES Vs. THE GOVERNMENT OF INDIA, REPRESENTED BY THE JOINT SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE AND BANKING

JUDGEMENT

(1.) This writ petition coming on for orders as to admission on this day upon perusing the petition and the affidavit filed in support thereof and upon hearing the arguments of Mr. K.C. Rajappa, Advocate for the Petitioner the Court made the following Order:

(2.) The petitioner was issued import licence for importing cellulose nitrite films in SI. No. 101/D/V ITC Policy, Vol I. During the period from 30 -4 -1973 to 27 -11 -1974, they imported certain consignments of cellulose nitrite films and duty was levied under item 82(3) of the Indian Customs Tariff at the rate of 100% plus 20% with an additional duty at the rate of 40%. The petitioner paid the duty, cleared the goods and then filed a petition for refund of duties contending that the goods should have been assessed to duty at the rate of 60% plus 15% ad valorem as per the Government of India, Ministry of Finance, Notification No. 65 Customs dated 30 -4 -1973. It was alternatively contended that item No. 82(3) of the Indian Customs Tariff was not applicable and that the goods should be assessed under item 87 without countervailing duty. This contention was rejected by the Assistant Collector by his order dated 1 -2 -1975 holding that the duty was properly and legally levied. The petitioner filed an appeal against this order of the Assistant Collector to the Appellate Collector of Customs who also dismissed the appeal. This was on the ground that the goods imported by the petitioner is cellulose nitrite films and not cellulose nitrite sheets which alone were covered by the original notification dated 30 -4 -1973, which was in force at the time of import, and that cellulose nitrite films and cellulose nitrite sheets have separate existence and are known as such differently in the trade and technical practice. The petitioner along with number of others filed revision petitions to the Government of India against these orders. The Government of India by its order dated 24th November, 1976 observed: