JUDGMENT

S.N. Variava, J.-All these Appeals are being disposed of by this common Judgment as the facts are identical and they all involve a common point.

2. In all these Appeals the Respondents are manufacturers of textile garments. By Notification bearing No. 29/97-Cus dated 1st April, 1997 exemption from custom duty was granted to capital goods, components and spares thereof etc. imported under the Export Promotion Capital Goods Scheme (for short EPCG Scheme). The relevant portion of the Notification reads as follows:

"Exemption to capital goods, components and spares thereof etc. imported under EPCG Scheme.- 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 it is necessary in the public interest so to do, hereby exempts goods specified in the Table annexed hereto from whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from so much of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, as is in excess of the amount calculated at the rate of 10% of the value of good