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TMI Blog1989 (9) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... f by a common order with the consent of the parties. 2. In view of the ratio as enunciated by the Supreme Court that is available in the field, nothing survives to generate any controversy and this position is conceded on behalf of the Petitioners in both the Petitions and as such no detailed probe is necessary. 3. Both Petitions relate to the import of certain commodity of Zinc, on which cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem is known as additional duty at the rate of Rs. 3,275/- per metric ton + 10%. The main contention that was sought to be canvassed in both the Petitions mainly sought to cover these second and the third items, namely the auxiliary duty and the additional duty, and the main plank of the contention was that even these two items are covered by the said Notification in view of the terminology used t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the subject-matter of a bunch of writ petitions before the Kerala High Court, one of such being No. 219 of 1983 and that bunch of petitions was disposed of on 10-10-1983 which have now been reported in Raje Lakshmi Mills Ltd. and Others v. Union of India and Others, 1984 (16) E.L.T. 47 where the contention that is sought to be raised by the Petitioners in these Petitions was similarly canvassed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that is how the Special Leave Petition was dismissed. Thus, that ratio lays down affirmatively that the said circular will cover only the basic customs duty and not the other two parts as was sought to be canvassed on behalf of the Petitioners. The same view is taken by the Calcutta High Court in the matter of Eastern Spinning Mills v. Union of India, 1988 (37) E.L.T. 14. This position is conc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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