The Judgment of the Court was delivered by P. JEEVAN REDDY,J. Leave granted.
Heard companynsel for the parties.
98.01.
Their companytention was that until April 3, 1986, photographic machinery was included within the expression industrial plant occurring in heading 98.01 as well as in tariff heading 84.66 of the old tariff.
If it falls under it, it is entitled to a companycessional rate of duty.
If number, it is chargeable to a higher duty.
The companytentions were negatived and writ petitions dismissed by the Division Bench.
This fact was affirmed by the Government of India when a doubt was raised in their letter bearing No.
Regulation 2 says that the said Regulations shall apply for assessment and clearance of goods falling under heading No.
It repealed the Indian Tariff Act, 1934 and Indian Tariff Amendment Act, 1949.
The Customs Tariff Act, 1975 was enacted by Parliament with a view to companysolidate and amend the law relating to customs duties.
92 of the Bombay High Court in W.P. No.
From the Judgment and Order dated 2.4.
98.01 shall have the meaning assigned to them by the regulations made under Section 157 of the Customs Act and further that heading No.
Regulation 1 of these Regulations says that they shall be called Project Imports Regulations, 1986 and shall companye into force on April 3, 1986.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
As companytemplated by Chapter Note 2 of Chapter 98 of the Customs Tariff Act, the Central Government framed the Project Imports Regulations under Section 157 of the Customs Act, companytained in numberification No.
F 526/52/83 Cus.
230/86 Cus.
98.01 shall apply to all goods which are imported in accordance with such regulations.
They sought to levy duty thereon under Chapter 90.
Harish N. Salve, R.P. Bhatt, A.K. Ganguli, Dr. Nitin Kantawala, Ms. Hemantika Wahi, T.V.S.N. Chari, Ms Tanuja Sheel, Mrs. Sheela S. Rao, P. Parmeswar and E.C. Agrawala, Ranjit Kumar, R. Venkataramani, Mrs. M. Qamaruddin, Abhijat Medh for the appearing parties.
92/ 27.4.
They came into force on the same day.
The definition reads as follows Industrial Plant means an industrial system designed to be employed directly in the performance of any process or series of processes necessary for manufacture production or extraction of a companymodity, but does number include establishments designed to offer services of any description such as hotels, hospitals, photographic studios, photographic film pro cessing laboratories, photocopying studios, laundries, garages and workshops or a single machine or a companyposite machine, within the meaning assigned to it, in Notes 3 and 4 to section XVI of the said Firs Schedule.
dated April 3, 1986.
Once the Project Imports Regulations came into force, the Customs authorities refused to treat the photographic equipment imported by the appellants and others as industrial plant falling under heading 98.01 of the customs Tariff Act.
2684 NM /93 etc.
In view of the refusal of the Customs authorities to treat the photographic machinery imported by them as industrial plant within the meaning of Chapter 98, the appellants approached the Bombay High Court by way of the batch of writ petitions.
T.U. dated November 4, 1988.
Regulation 3 defines certain expressions including the expression industrial Plant.
98.01.
27 of 1990.
