RADIANT CABLES PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The subject in the group of cases relates to a product called Polyvinyl chloride resins (PVC). In modern technology PVC is considered a wonder material. It is produced by a toxic gas called Vinyl chloride with Polymer, which is a good insulator, moisture resistant and non-inflammable. It costs more than a competing material, but typically finished goods cost less. PVC is found to produce pipes, upholstry, refrigerators, gaskets, flooring materials shower custains. In recent pat we have seen tumblers, pots of all sizes in the bazar. all these are products of PVC.

(2.) In India PVC is imported on large quantities. It is also manufactured indigenously. the exigencies of market warrant, the Government of India allowed PVC to import duty free by issuing appropriate notifications. In the above cases five each notifications are assailed where under imports were allowed free of duty at first and later were rescinded.

(3.) The impugned notification were promulgated under Section 25 of the sea Customs Act, 52 of 1962)the Act"). The notifications after they are published, were placed before and ratified by the two Houses of Parliament as required in section 159 of the Act. The first of the five notifications was published on 15/03/1979. the duty payable on PVC in that was wholly exempted till 31/03/1979, the exemption ws extended till 31/03/1980 in the second of the notification on 29/08/1979. Again by another notification exemption was extended till 31/03/1981. The fourth notification NO. 205 of 1980 on 16/10/1980 exempted 60% duty payable on PVC and in the notification on 13/11/1981 the fourth notification was rescinded.