Bombay High Court
Mulji Manilal Kamdar vs Union Of India (Uoi), Collector Of ... on 8 October, 1987
Equivalent citations: 1988(15)ECR324(BOMBAY)
JUDGMENT Pendse, J.
1. This petition is companion to Writ Petition No. 697 of 1983 in which today we have delivered judgment. For the reasons recorded in that judgment, Mr. Vahanvati, learned Counsel appearing on behalf of the petitioners, did not prose the issues raised in this petition including the issue about payment of 5% special excise duty. Only contention urged by the learned Counsel is that the petitioners are entitled to the advantage of exemption notification dated February 18, 1982 issued by Government of India under Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 providing exemption of duty in respect of Polyvinyl chloride (PVC) from payment of excise duty in excess of 35% ad valorem. The learned Counsel submits that in view of the decision in the case of Century Enka Limited and Ors. v. Union of India and two Ors. reported in 1982 Excise Law Times 64 and in view of the decision in the companion petition, the petitioners are entitled to advantage of this exemption notification in respect of payment of countervailing duty in respect of the goods imported by the petitioners. The submission is correct and deserves acceptance. The exemption notification is unconditional and Mr. Bulchandani very fairly stated that the petitioners would be entitled to the advantage of this notification.
2. Accordingly, petition partly succeeds and it is directed that the respondents would recover countervailing or additional duty only in accordance with exemption notification dated February 28, 1982, copy of which is annexed as Ex. B to the petition. Save and except this relief, all other reliefs are refused. The petitioners shall pay the duty in respect of the imported goods within a period of 4 weeks from today and the failure to do so would make the petitioners liable to pay the duty with interest at the rate of 18% per annum from the date of import till the date of payment. The petitioners to pay the costs.