1995 (7) TMI 73

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.... seek declaration that raw materials and components imported by the Petitioners against import licence in respect of goods to be supplied to Oil India Limited stands exempted fully from Customs Duty including additional duty under Section 3 of Customs Tariff Act, 1975 in terms of Notification No. 210/82, dated 10-9-1982. Petitioners also seek declaration that Notification No. 513/86 and 517/86 bot....

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....etitioners entered into contract with Oil India in view of the Notification No. 210/82 under which exemption was for five years and, therefore, the Government was not entitled to revoke the said exemption particularly in view of the fact that the said exemption under Notification 210/1982 was with regard to the Scheme for a specific purpose, namely, supply of goods to Public Sector Organisations l....

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....Public Sector Organisation for oil exploration. It is contended on behalf of the Petitioners that therefore in the present case exemption which was granted was in public interest in 1982. It is contended on behalf of the Petitioners that the exemption in the present case is project based and not goods related exemption as is the ordinarily case and as was the case in the matter of Kasinka Trading ....

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....interest. It is expressly so recited. Similarly, withdrawal or modification of the said Notification vide impugned notification is also in public interest. In the present case, the goods imported were used as raw material for manufacture of goods which in turn were required to be supplied to Oil India but that will not make any difference. The judgment of the Supreme Court in Kasinka Trading (supr....