GODREJ SOAPS PRIVATE LIMITED Vs. A K BANDYOPADHYAY

JUDGEMENT

(1.) THE Petitioners' case is that they manufacture and sell animal compound feed. That under a contract dated 14th June, 1971 entered into between them and Messrs. Rolimpex of Poland, the Petitioners had to supply 600 metric tonnes of this animal compound feed to the said firm. That they accordingly manufactured animal compound feed which was made up of the following ingredients : -

(2.) THAT on this animal compound feed being ready, the Petitioners, (as per the terms of the contract) submitted the samples thereof to the General Superintendence Company (I) Private Ltd. who inter alia, certified that the said feed was made up of the aforesaid ingredients.

(3.) IT is the Petitioners' case that in the meantime the Deputy Collector of Customs passed an order dated 28th September, 1971 ordering the said consignment to be assessed and levying a cess at the rate of Rs. 125/ - per metric tonne and 1/2% (one half per cent) ad valorem which was the rate of duty and cess respectively chargeable on de -oiled ground meal under item No. 19 of the 2nd Schedule of the Indian Tariff Act, 1934, read with a notification dated 15th June, 1966 as amended by a notification dated 24th June 1966. By the said order, the Deputy Collector of Customs held that on the break -up of the ingredients of the said animal compound feed it was apparent that the bulk of the animal compound feed consisted of de -oiled cakes and hence the same came within the compass of Section 19 of the Customs Act and fell under Item No. 19 of the Indian Customs and Central Excise Tariff, and were hence dutiable.