JUDGMENT

R.C. Lahoti, J.-In exercise of power conferred by Section 25 of the Customs Act, 1962 to grant exemption from payment of duty of customs leviable under the Act, the Central Government issued Notification No. 71/85 dated 17.3.1985 which reads as under :-

"In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that is necessary in the public interest so to do, hereby exempts the goods falling under the Heading No. 84.66 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for the industrial plants or projects specified in column (2) of the Table hereto annexed, from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table, subject to the condition that the importer produces a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the Ministry administratively concerned with the said industrial plants or projects that the goods in