SARATHI INSTITUTE OF ENGINEERING AND TECHNOLOGY Vs. REGISTRAR

JUDGEMENT

(1.) The petitioner college is offering Engineering Education (B.Tech.) and as well as Post-Graduate Course in Computer Science i.e., MCA after obtaining necessary permissions from All India Council for Technical Education and affiliation from Jawaharlal Nehru Technological University (JNTU) the respondent herein. The petitioner made an application to the Registrar, JNTU on 5-4-2004 requesting for issuance of essentiality certificate counter signing the application of the petitioner for availing customs and excise duty exemption for importing Networking equipment for the petitioner-college. The petitioner desires to avail such customs and central excise exemption under the scheme of the Government of India, in Ministry of Science and Technology, Department of Scientific and Industrial Research (DSIR). When appropriate orders are not passed by JNTU, the present writ petition was filed seeking a declaration that the action of the respondent in not issuing essentiality certificate as illegal and contrary to the scheme.

(2.) When the matter was pending at the interlocutory stage, JNTU issued order/ letter to the Principal of the petitioner-college informing that the request for issuance of customs and excise duty certificate (essentiality certificate) cannot be considered and accordingly rejected the application. The petitioner, therefore filed an application being WPMP No.19746 of 2004 seeking to amend the writ prayer challenging the letter dated 5-7-2004 issued by JNTU. Initially this Court admitted the writ petition and ordered notice. The petitioner filed WPMP No.18913 of 2004 praying this Court to expedite the hearing of the writ petition. Therefore, the matter was heard at length at interlocutory stage itself.

(3.) The learned Counsel for me petitioner invites the attention of this Court to the letter of DSIR addressed to the Vice- Chancellor of JNTU to which the guidelines for issuance of essentiality certificate to colleges for availing customs duty exemption, were annexed. According to the learned Counsel, the petitioner being a college affiliated to JNTU is entitled to claim customs and central excise exemption and therefore JNTU cannot refuse essentiality certificate. This is seriously disputed by the learned Standing Counsel for JNTU. After perusing the scheme for granting exemption from customs and central excise for importing material for scientific and industrial research, I am not able to countenance the submission made by the learned Counsel for the petitioner.