1991 (7) TMI 105

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....The first contention is that the use of the expression 'duty of customs' in an Exemption Notification implies that exemption is given not only in respect of basic Customs duty but also in respect of additional and auxiliary Customs duty. For the reasons stated by us in the judgment that we have just delivered in Writ Petition No. 2525 of 1982 (Ceat Tyres India Ltd. v. Union of India), this content....

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....ity. Polyester fibre with mixed staple length is referred to as polyester fibre waste and it is polyester fibre waste which falls within the category "all others". We are impressed by the statement made in the affidavit in reply. It appears to us to be in accord with the true position. Polyester staple fibre would fall within the meaning of the expression "polyester fibre". Accordingly, on this co....