9911796707
TMI Blog2002 (12) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... . The petitioners have also challenged the circular dated 16th July, 1987 issued by the Respondents wherein the exporters of spices were required to obtain registration of their brand names with the Spices Board to avail 10% CCS with effect from 16th July, 1987. Since the facts in both the petitions are similar, we have heard both the petitions together and have disposed of the same by this common judgment. 2. For the sake of convenience, we have dealt with the facts in Writ Petition No. 3600 of 1987 in this judgment. The facts relevant for the purpose of present petition are as follows : The petitioners are a registered export house and export all major/minor spices like Black Pepper, Cummin, Turmeric, Ginger, Fennell, Cardamom in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Spices Board will be eligible for CCS at 10% and wherever brand names are not so registered with the Spices Board, the CCS will be allowed at 5%. In the light of aforesaid circular dated 13th February, 1987, the Respondents started paying CCS on export of Spices at 7% after adjusting the differential amount of CCS of 3% (10%-7%) already paid to the petitioners during the period 1st July, 1986 to 12th February, 1987. In the light of circular dated 16th July, 1987, the Respondents purported to grant CCS at 5% instead of 10% on spices exported by the petitioners, on the ground that the brand name of the petitioners has not been approved by the Spices Board. Challenging these action of the Respondents, the petitioners have approached this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt Policy A.M. 1985-88 and contended that for grant of benefit, like REP licence, period of export is relevant criteria. It was submitted that since the exports were effected under the brand names which was duly registered, the Petitioners were entitled to CCS at the rate of 10% from 16th July, 1987. 8. Mr. Shah, learned Counsel appearing on behalf of the Respondents, on the other hand submitted, that as per circular dated 16th July, 1987, the CCS at the rate of 10% became available only on the registration of the brand name by the Spices Board and till it is registered, the CCS will be available only at 5%. Alternatively, Mr. Shah submitted that on registration of the brand name, the CCS at 10% could be claimed from the date of appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1987 in fact states that as and when the brand name is registered with the Spices Board it will be treated as specified brand name for the purpose of grant of CCS at 10% on export of spices in consumer packs of 1 Kg. or less weight. In other words, on the brand name of the petitioner being registered with the Spices Board, the exports effected from 16th July, 1987 will be treated as specified brand name under circular dated 16th July, 1987 and will be entitled for CCS at the rate of 10%. This interpretation of ours is further fortified by Para 4 of the said circular dated 16th July, 1987, wherein it is clearly stated that the decision of the Spices Board to register the brand names will be deemed to be "specified brand name" under the 16- ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
