STAR CHEMICALS (BOMBAY) LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) By this petition, the petitioner seeks an appropriate writ for setting aside the order dated 10th February, 1972 passed by the Assistant Collector of customs, the appellate order dated 21st March, 1973 passed by the Appellate Collector of Customs and the revisional order dated 12th September, 1975 passed by the Joint Secretary to the Government of India.

(2.) The petitioner is a public limited Company which carries on business of manufacturing chemicals in its factory at Belapur Road, Thana in the State Of Maharashtra. The petitioner manufactures phosphorus acid and certain phosphates, the principal raw material whereof is rock phosphate, which the petitioner has been importing in powder or pebble form. The rock phosphate so imported by the petitioner was allowed to be cleared by the Customs authorities under Entry 35 of the Customs Tariff under which no duty was payable. A countervailing duty was however payable.

(3.) In March 1970, the petitioner purchased on the high seas from the State Trading Corporation of India, a Government of India undertaking (viz. the 4th respondent, against whom no relief is claimed in this petition), 13,125/87 metric tonnes of rock phosphate in pebble form for a sum of Rs. 20,68,697.00 . On arrival of the goods the Customs authorities proposed to asses them to duty under the residuary Entry 87. thereupon the Minerals and Metals Trading Corporation of India Ltd., which is also a Government of India undertaking, submitted a representation dated 25th March, 1970 to the Customs pointing out in detail that the rock phosphate in pebble form was not assessable under the residuary Entry 87 but under Entry 35.