KALYANI BREWERIES LTD Vs. ASSISTANT COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The Court : The subject matter of this writ petition is the interpretation of a notification, being notification No.125 /86-CUS dt. 17.2.86 (hereinafter referred to as the said Notification) .The said notification in so far as it is material reads as under : In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table hereto annexed and falling under Chapter 39 or 73 or 84 or 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for use in processing/Packaging of food articles, from- 788 SEC.XVI.CH.84-MACHINERY & MECH. APPLIANCES-CUS

(2.) In the table to the said notification against serial No.20 is mentioned

(3.) Thereafter the petitioner filed this writ application challenging the refusal of the respondents to grant exemption under the said notification in respect of the said machine to the petitioner. The field of dispute is narrow. In fact there appears to be no dispute as to the basic facts of the case. The respondents have not disputed that the said machine is classifiable under Tariff Heading No. 8422.20. It is also not disputed that the said machine would be covered by item No. 20 of the table to the said notification. However, issue is joined on the question whether the said machine has been imported "for use in processing/packaging of food articles" within the meaning of the said notification.