S.P.BHARUCHA, J.

(1) DELAY condoned in the special leave petitions.

(2) LEAVE granted.

(3) THESE appeals challenge the correctness of the same judgment and order. The judgment and order was passed on several writ petitions and it allowed those writ petitions.

(4) THE Agricultural Produce Cess Act, 1940, was enacted to make financial provision for the carrying on by the Indian Council of Agricultural Research of its objects and, for this purpose, to impose on certain articles a cess by way of customs duty on export, the proceeds whereof were to be paid to that Council. Section 3 of the Act imposes the cess at the rate of one-half of one per cent ad valorem on all articles included in the Schedule which are exported from India. Section 5-A makes the provisions of the Customs Act, a 1962, and the Rules and Regulations thereunder applicable in relation to the levy and collection of the cess on all articles included in the Schedule as they apply in relation to the levy and collection of customs duty. Item 7 of the Schedule lists: "Fish".

(5) THE writ petitioners are exporters of prawns and shrimps. Such exporters have been made liable to