SUKHI INDIA PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) These two applications were heard together as similar points are involved. I, however, propose to deal with W.P. No. 2404 of 2002 first.

(2.) By this writ application, the writ petitioners have prayed for declaration that no countervailing duty is payable by the petitioner No. 1 on the sale of articles made of plastic granules/agglomerates manufactured at their Export Processing Zone unit at Falta in the Domestic Tariff Area on the basis of Notification No. 48/2001-Central Excise, dated 10th October, 2001 and for direction upon the respondent to refund the sum of Rs. 155.64 lacs which has been collected from the petitioners by way of countervailing duty on the clearance and sale of plastic granules/agglomerates manufactured by the petitioners at their Export Processing Zone at Falta in Domestic Tariff Area.

(3.) The petitioner No. 1 carries on business of manufacturing reprocessed plastic agglomerates/granules falling under Chapter 39 of the First Schedule to the Central Excise Tariff Act, 1985 and sells such finished products, inter alia, in the Domestic Tariff Area, which is commonly known as DTA Sale in terms of the provisions of paras 9.9 and 9.10 of Chapter 9 of the Export and Import Policy, 1997-2002.