TMI Blog2010 (7) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... venience, the parties are referred to as they are referred to in the writ petition. 3. The first petitioner is a company engaged in the business of manufacture of hot-rolled coils and plates. The second petitioner is the General Manager and shareholder of the company. The respondents issued a notification dated 26-4-2001 in terms of sub-section (1) of Section 25 of the Customs Act, 1962 which amended the notification dated 1-3-2001 by inserting Sl. No. 64-A in the matter of Customs Duty payable on metallurgical coke when imported by manufacturers of pig iron or steel. As the petitioner company has adopted the Corex-Basic oxygen furnace - continuous casting process - hot strip mills route, the benefit of the said notification was not exte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order passed by the authorities and directed them to extend the benefit from 1-3-2001. Aggrieved by the said order, the Union of India is in appeal. 4. Learned counsel appearing for the appellant contended that it is settled law that, when a notification is issued granting exemption in pursuance of the fiscal legislation, the said notifications have to be construed strictly. The benefit of the said notification should not be extended to persons who are not included in the notification. Secondly, it was contended that when a notification is challenged on the ground being discriminatory and if the Court is satisfied of the discrimination, all that it can do is to quash the notification and not extended the benefit to the petitioners wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended to them, it means both the category of manufacturers of iron belong to the same class. Once these manufacturers belong to the same class, between them, there cannot be any discrimination. The material on record shows the recommendation of the expert committee was to extend the benefit to all the manufacturers of iron. While giving effect to the recommendation, they chose only steel manufacturers who have adopted blast furnace technology. It was not extended to corex-basic oxygen furnace technology. Later, they realised the mistake and the benefit was extended to them also. Therefore, there is no distinguishable features between the manufacturers of steel adopting these technologies and both of them are entitled to the said benefit. Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are leviable and any such exemption granted shall have effect subject to the condition that the duty of customs chargeable on such goods shall in no case exceed the statutory duty. What section 25(3) means in simple language is that if the statutory rate is specific or ad velorem, the exemption may provide for an ad velorem levy or a specific levy, respectively, as the case may be. The only condition is that the duty levied should not exceed the statutory levy. This does not give any power to the Government to extend exemption retrospectively. We may thus bring the above position also to the notice of the petitioner along with our views as to how the processes of blast furnace technology and corex technology cannot be considered as same e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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