SPIE CAPAG Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard the learned Senior Counsel for the Petitioner and the learned Counsel for the Respondent Union of India. Perused the judgment dated 3rd March, 2008 passed by the Hon'ble Supreme Court in Appeal No. 1761 of 2008 filed by the present Petitioner against the Union of India-Respondent herein.

(2.) The brief facts of the case are, that the Petitioner is a French Company renowned in the field of underground and underwater construction applied through a tender to the Municipal Corporation of Greater Mumbai for constructing three ocean outfalls as a part of the sewerage project. The work was granted to the Petitioner in or about 1990.

(3.) Mr. Bharucha, learned Senior Counsel submitted that a Notification dated 2nd August, 1976 was issued by the Government notifying the project as one under sub-item 6 of clause (d) of heading 84.66(i) of the First Schedule to the Customs Tariff whereby a flat rate of 40% customs duty was charged on all items relating to the project. Heading 84.66, inter alia, states that the machinery imported should be required "for the initial setting up of a unit, or the substantial expansion of an existing unit". This heading specifically mentions and includes (i) all items of;