( 1 ) I have had the benefit of reading the judgment to be delivered by my learned brother in this appeal. My learned brother has fully set out all the relevant facts in his judgment. In his judgment, my learned brother has also considered the arguments which were advanced from the Bar and also the various decisions which were cited in course of the arguments. In this judgment, I do not propose to reproduce the same. I am in entire agreement with the views expressed by my learned brother in his judgment.

( 2 ) THE only question which falls for determination in this appeal is whether Argenti Nitras I. P. which is a drug and is recognised as such in Indian Pharmacopoeia, comes within Item 55 in Part A of Sch. I to the Exports (Control) Order. The said Item No. 55 in Part A reads "silver salt. Silver Chemicals and compounds with more than 50% silver contents". The goods listed in Part A are not normally allowed to be exported and they are commonly known as banned items. Item 55 was transferred to Part A on 30-3-79 and before that date was included in Part B of the Schedule under Item 77 (ii ). It may be noticed that while goods listed in Part A of Schedule I are not normally allowed to be exported and are therefore usually called banned goods in the matter of export, the goods listed in Part B of the Sch. I are allowed to be exported on merits and on such terms and conditions as the authority concerned may choose to impose.

( 3 ) IT is not in dispute in the instant case, as it cannot possibly be disputed that export of Argenti Nitras I. P. must be held to be banned and cannot be permitted in the instant case, if Argenti Nitras I. P. comes within the purview of Item No. 55. The case of the exporter who has filed the writ petition is that Argenti Nitras I. P. which is a drug and is recognised as such, cannot be considered to be a Silver Salt or a Silver compound within the meaning of Item No. 55. The substance of the argument of the exporter who has filed the present writ petition is that Argenti Nitras I. P. which is Silver Nitrate and is no doubt a Silver Salt and a Silver compound, has to be refined and processed to become a drug and to be recognised as such in Indian Pharmacopoeia by the appropriate authority and Argenti Nitras which, as Silver Nitrate, was originally and initially a Silver Salt or a Silver compound, ceases to be so after the processing and refinement, as by virtue thereof it becomes a drug, and the drug so manufactured does not come within Item No. 55 and is freely exportable. It appears that this argument found favour with the learned trial Judge who allowed the writ petition holding that Argenti Nitras I. P. is a drug which did not come within the mischief of Item No. 55 in Part A of Sch. I to the Exports (Control) Order.

( 4 ) THE main contention of the appellant before us has been that. in the matter of export of goods it is the duty of the Customs Authorities to find out and ascertain whether the goods sought to be exported, fitted in with the description of the goods which are listed in Part A or B of Schedule I, banning or restricting the export of such goods. It is the contention of the appellant that the goods sought to be exported by the respondent fitted with the description of the goods now specified in Item 55 of Part A to Sch. I which was previously in Part B Item 77 (ii ). The substance of the argument on behalf of the appellant is that Argenti Nitras I. P. may be a drug and may be recognised as such, but the said goods clearly come within the description of goods mentioned in Item No. 55 of Part I, as the said goods are undoubtedly Silver Salt or Silver compound with more than 50% Silver contents and the export of the said goods is prohibited.

( 5 ) AS I have earlier observed the contentions raised on behalf of the parties in this appeal have been carefully considered by my learned brother in his judgment and my learned brother has also dealt with various cases which were