1987 (6) TMI 57

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.... been importing a product known as polynosic staple fibre. The said fibre is used in the manufacture of cloth. The Central Government has from time to time issued notifications under Section 25 of the Customs Act, 1962 exempting the said fibre from the payment of the whole of the import duty. 2. It appears that a certain consignment of the said fibre was imported by the petitioners and was being ....

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....ectly covered by a Division Bench Judgment of our High Court being the case of Apar Private Ltd. v. Union of India, reported in 1985 (22) Excise Law Times page 644 and the relevant portion is at paragraph 58 and it is as follows :- "If the goods are wholly exempt from duty as against being partially exempt from such duty, when the goods enter the territorial waters, they cannot be subjected to du....