TMI Blog1980 (8) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... eby Item No. 21 was introduced at the end of the schedule and it was stated that this item viz., animal feed is liable to export duty at the rate of Rs. 125 per tonne. On the same day, a notification was issued in exercise of the powers conferred under Section 25(1) of the Customs Act, 1962. By that notification, the Government in the public interest exempted animal feed containing not more than 40 per cent protein contents falling under Item No. 21 of the Second Schedule of the Customs Tariff Act, 1975 and exported out of India, from the whole of the duty of customs leviable thereon under the Second Schedule. Subsequently, there was another notification on 22-1-1977 which was in supersession of the notification dated 2-8-1976. By that noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted from customs duty. 2. We are concerned in these writ petitions with de-oiled rice bran exported by the petitioners between the period 22-1-1977 and 13-5-1977. Notices were issued to the exporters of rice bran during this period asking them to show cause why they are not liable to pay customs duty under Item 21 of Schedule II to the Customs Tariff Act. Challenging the validity of these notices, these writ petitions have been filled. 3. Sri Babul Reddy, the learned counsel for some of the petitioners who has addressed arguments on behalf of all the petitioners has raised the following contentions: 1. De-oiled rice bran is not at all animal feed within the meaning of Item 21 of Schedule II of the Customs Tariff Act. De-oiled rice b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is also argued that the terms of the notification dated 22-1-1977 are clear and they refer only to the specific items mentioned therein and do not cover de-oiled rice bran. It is submitted that the said notification is not arbitrary or violative of Article 14 of the Constitution. It is also argued that there is no question of equitable estoppel as the exports were made after the notification of 22-1-1977. 5. It is seen from a perusal of the respective contentions that the decision regarding the validity of the claim of the authorities that the export duty is leviable depends upon a number of questions of fact. To illustrate : it has to be ascertained whether de-oiled rice bran obtained by the solvent extraction process is useful as an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies went further in granting exemption even to rice bran containing more than 40 per cent protein content as the said notification does not refer to any limitations as to protein content at all. It is also well settled that the applicability of Article 14 of the Constitution, to a large extent, depends upon questions of fact as to whether the commodities were of a similar character or not. In view of the fact that the decision of the question depends upon going into a number of disputed facts, we consider that the proper course for the petitioners is to pursue the remedies provided under the Act and this is not a fit case for interference in writ petition at this stage. 6. Sri Babul Reddy also submitted that when all the facts were brough ..... X X X X Extracts X X X X X X X X Extracts X X X X
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