MINGOA PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition is by a Company called Mingoa Pvt. Ltd., challenging the order of the Joint Secretary to the Government of India, Dt. 1-3-1975, upholding the order of the Collector of Customs (Appeals) Dt. 15-1-1974, who also confirmed the order of Assistant Collector of Customs (Appraising) Dt. 22-1-1972, who held that certain machinery of petitioners viz. two units of Caterpillar D-9-G Crawler Tractor, with attachments viz. one dozer and one ripper, were covered under Item 72(b) of the Indian Customs Tariff.

(2.) A narrow question arising in this writ petition was : whether the petitioners said machinery would fall under Item 72(18) of the Schedule to the Indian Customs Tariff, dealing with the Mining Machinery or under Item 72(b), thereof dealing with the machinery in general, not otherwise provided in the said Schedule ?

(3.) Few facts leading to the dispute covered in the present petition may be set out at the outset.