GARWARE NYLONS LTD Vs. GOVERNMENT OF INDIA

JUDGEMENT

(1.) Each of the two points raised in the petition is covered by a Division Bench judgment of this court. The reference to facts is, therefore, shortly made.

(2.) In January 1974 the petitioners imported 50 tons of nylon 6 (polyamide) chips. On 2nd February, 1974 the Chemical Examiner certified that what had been imported was polyamide synthetic resin in the form of chips. On 1st March, 1974 the petitioners wrote to the Collector of Customs and claimed exemption from countervailing duty upon the basis of a central excise notification dated 1st March, 1973. They stated that the polyamide chips that had been imported would be used only for spinning nylon yarn.

(3.) Under section 2A of the Indian Tariff Act countervailing duty was leviable on any article imported into India in an amount equal to the excise duty for the time being leviable on a like article produced or manufactured in India.