9911796707
TMI Blog2000 (6) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... fit in the facts and circumstances of the case. 2.In support of the writ petition, the petitioner herein has filed an affidavit wherein he has narrated all the facts and circumstances that forced him to file the present writ petition and requested this court to allow the writ petition as prayed for. Per contra, on behalf of the respondent a counter affidavit has been filed rebutting all the material allegations levelled against them one after the other and ultimately they have requested this court to dismiss the writ petition for want of merits. 3.Heard the arguments advanced by the learned counsel appearing for the respective parties. I have perused the contents of the affidavit and the counter affidavit together with all other relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner come under serial No. 4 of this notification, and are chargeable to 'nil' rate of duty. Under this notification explanation I defines the expression "miniature bulbs" and explanation II states that to determine the classification and nomenclature of the bulb or the wattage, length or diameter, as well as in respect of the procedure for testing, the provisions of Indian Standard Specification shall be adopted. According to the petitioner, under the terms of the notification, the bulbs manufactured at Taiwan and imported into India, would be completely exempt from countervailing duty as the excise duty leviable is nil. On the basis of the above, the petitioner had imported two consignments of such bulbs vide bills of entry No. XD 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocedure prescribed in the Indian Standard Specification has to be adopted. It is also his case that ISI has given definition/specification only in respect of vaccum/bulbs for automobile use and flash lights and there is no ISI specification for bulbs of less than 25 watts. Consequently in respect of bulbs imported by the petitioner, there is no prescribed definition or procedure for testing by the Indian Standard Specifications, in the absence of any such specification, according to the petitioner the entry in the table has to be made applicable and that therefore the bulbs imported by the petitioner do not fall under entries 1, 2 and 3 and would therefore fall under entry 4 and liable to nil rate of duty. Therefore it is the case of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification is illegal and hence this writ petition. 6.Per counter in the counter affidavit filed by the respondents inter alia it is contended by them that the petitioner had imported bicycle dynamo bulbs Gas filled and sought clearance vide Bill of Entry No. 047925 dated 24-12-90 and sought benefit of Central Excise Notification No. 67/83 at Nil C.V.D. As the petitioner did not produce Bureau of Indian Standard Certificate as provided in that notification, and also as the notification could not be applied to Imported goods, the benefit of Central Excise Notification 67/83 was not extended. Aggrieved by this order the petitioner filed W.P. No. 800/91 and in obedience to an interim order of this court the goods were assessed to provisional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by him. But the respondent took the stand that the bulbs in question imported herein would not be eligible for exemption under notification No. 67/83-CE dated 1-8-1983 on the ground that the explanation to the said notification referred to Indian Standard Specifications, which would not apply to imported goods. When W.P. No. 800/91 came to be filed by the petitioner herein to quash the impugned order of the third respondent dated 10-1-91 and to direct the second and third respondents to clear the consignment, of the bulbs by granting exemption from countervailing duty in terms of the above notification. By order dated 24-1-9l this court directed the clearance of the goods subject to the following terms and conditions : 1. That the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents are pressing for the entire payment. In such circumstances the petitioners cannot claim that such insistence of the respondent is illegal. Because in this case the Collector of Customs (Appeals) has clearly observed in the appeal that the petitioner should establish that they satisfied the criteria under explanation II attached to the Notification 67/83. When admittedly that has not been done by the petitioner herein they have no case at all in this writ petition. Thus I do not see any merit whatsoever in the various contentions raised by the petitioners in this writ petition. 8.Further in support of their case, the learned counsel appearing for the petitioner relies on the decision reported in Bhadrachalam Paper Boards Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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