INDIAN DYESTUFF INDUSTRIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) BY consent of the parties all these Petitions were called out and heard together. The facts being common, they are all disposed off by this Judgment.

(2.) BY these Petitions, the Petitioners are seeking to quash and/or set side the levy of additional duty in respect of consignments of Orthoxylene imported by the Petitioners. The Petitioners claim exemption from payment of additional duty by reason of Notification No. 276/67, dated 1st December 1967. The relevant portion of this Notification reads as follows :-

(3.) CHEMICALS. " 3. The Respondents contend that the exemption given by the Notification was conditional not only upon the raw material being manufactured in a refinery declared to be such under the central Excise Rules, but also upon the raw material being utilised in one of the three ways specified in the Notification.