1986 (7) TMI 102

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....of various plastic goods. In the manufacture of plastic goods the petitioners use a substance known as High Density Polythelene Moulding Powder (HDPE). The petitioners import HDPE from various countries and the HDPE is manufactured out of raw Naphtha and chemicals derived from it. During March 1980 and August 1982 the petitioners imported diverse quantities of HDPE from foreign suppliers and detai....

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.... the Central Government under Sub-section (1) of Section 25 of the Customs Act, 1962, copy of which is annexed as Exhibit 'A' to the petition. The notification exempts the articles specified in column 2 of the table annexed thereto from the payment of so much of the duty of customs specified in the First Schedule as is in excess of rate of duty of customs mentioned in the corresponding entry in Co....

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....ith reference to the notification dated December 4, 1975, copy of which is annexed as Exhibit 'B' to the petition and the notification, copy of which is annexed as Exhibit 'C' to the petition, that the respondents could not have levied duty of excise in excess of the rates set out in these notifications. The two notifications are issued by the Central Government in exercise of the powers conferred....

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....ecision of the Division Bench and my decision, this petition must also partly succeed. 4. Accordingly, rule is made partly absolute and it is declared that the respondents should not have levied or collected additional duty of excise in excess of 35% ad valorem duty plus 5% additional excise duty on the import of HDPE made by the petitioners in between March, 1980 to September, 1982. The respon....