SHAH ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) The conflicting interpretation of Entry No. 6 in the Notification No. 342/76-Cus., dated the 2nd August 1976 as amended upto 13th February 1982 is the subject matter of the present petition and a group of similar other petitions which are being heard together. For the sake of convenience the main judgment is being delivered in this petition. The result in the other petitions will follow the present judgment. The Petitioners in all these cases have imported into India from the countries mentioned in the said Notification the goods which answer the illustrative nomenclature "Polymerisation and Copolymerisation products" which are some of the articles falling under the Heading Number 39.01/06 of the First Schedule to the Customs Tariff Act 1975. Admittedly, however, the imported goods do not answer the description of the articles mentioned specifically at items (i), (ii) and (iii) of the said Entry No. 6. The Customs authorities therefore denied them the exemption from the customs duty available under the said Notification, and hence, the present petition.

(2.) The contention of the Petitioners is that the exemption granted by the said Notification is available to the goods imported by them since they answer the general illustrative nomenclature of Polymerisation, although they may not answer the description of the three specific items mentioned in the said entry since the exemption is available to all the goods answering the broad nomenclature of Polymerisation and Copolymerisation products. As against this, it is the contention of the Respondents that the exemption is granted only to the specific three items named separately in the said entry and not to all the goods answering the general nomenclature.

(3.) In order to appreciate the rival contentions it is necessary to reproduce the relevant portion of the Notification as well as the Entry No. 6 in its entirely :