TaxTMI 
TaxTMI 
1991 (10) TMI 124
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....ucha, J.]. - On 30th June, 1986 the Spices Export Promotion Council issued a circular letter to all registered exporters setting out the rates of cash compensatory support applicable to the exporters of spices, whole or ground, spice mixtures and powders. The rate was specified as a percentage of the f.o.b. value, It was 10% 'for consumer packs under specified brand names' and 5% 'for all o....
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....d the earlier decisions and then stated that the matter had been reconsidered and it had now been decided to authorize the Spices Board to register brand names of spices for export in consumer packs and the brand names registered with the Spices Board would be treated as 'specified brand names' for the purposes of grant of CCS at 10%. This decision would be applicable to exports of spices in consu....
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....nd there was no power to reduce the percentage of the CCS later. By the writ petition the circulars reducing the rate of CCS were sought to be quashed. 3. In the affidavit filed to oppose admission, it was submitted that the petitioners were misinterpreting the expression 'specified brand name'. It was submitted that the petitioners' brand name should have been specified by some Governmental auth....
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.... initially for the amount of Rs. 25,000/- and when the limit is exhausted, the petitioners shall furnish additional bank guarantee in similar manner. Such bank guarantee should be kept alive till the final hearing and disposal of the petition." 5. The respondents to the writ petition are in appeal against the interim order. 6. The expression 'specified brand name' in the circular of 30th June, 1....