1993 (11) TMI 72

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....eals, the subject matter is, as to the validity of the Project Imports Regulations, 1986, hereinafter referred to as the Regulations, insofar as it defines `industrial plant' excluding service establishments like photographic studios from project import benefit. Learned single Judge has upheld the Regulations. Hence the petitioners in the writ petitions have come up in appeals. 2. It is not nec....