AUNTYS CREATION Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Mr. D. K. Das as well as Mr. H. Betala, the learned counsels appearing on behalf of the Petitioners in the instant batch of writ petitions. Mr. D. Saikia, the learned Advocate General of Assam assisted by Ms. P. Baruah, the learned counsel appearing on behalf of the State of Assam and Mr. R. Dhar, the learned Standing counsel appearing on behalf of the Sericulture Department of the Government of Assam. Ms. A. Gayan, represents the Union of India.

(2.) In view of the factual semblance and the similarity of the legal issues involved, the instant batch of writ petitions are taken up for disposal by this common judgment and order.

(3.) The Petitioners in the instant batch of writ petitions claim that they trade in products which in common parlance are known as Mekhela Chadar. The products in question in which the Petitioners trade comes within the ambit of HS Codes of Heading 5407 : Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404. Another product which the Petitioners trade in comes within the ambit of HS Code of Heading 5210 : Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2.