JUDGMENT

BHARUCHA, J.- The appellants (original writ petitioners) import asbestos fibre and pay customs duty thereon under Entry 25.01.32, which reads:

"Mineral substances, not elsewhere specified ... :

(1) * * *

(2) Asbestos raw including fibre 40%

(2) * * *

There is no dispute in regard to the levy of customs duty. The dispute is in regard to the levy on the imported asbestos fibre of additional duty under Section 3(1) of the Customs Tariff Act, 1975, which is quoted hereinafter. The appellant in Civil Appeal No. 1354 of 1980 also mines asbestos in India and is made liable to pay excise duty thereon under Tariff Item 22-F, which reads thus:

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"Item

No.

Description of goods

Rate of Duty

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22-F

Mineral Fibres and yarn, and

manufactures therefrom in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power.

Fifteen per cent ad

valorem

Explanation : Mineral fibres and yarn, and manufactures therefrom shall be deemed to include :

(i) glass fibre and yarn including

glass tissues and glasswool;

(ii) asbestos fibre a