S. K. MUKHERJEE, J.

( 1 ) THIS appeal is directed against a judgment and order of K. L Roy, J. on August 28,1970, by which his Lordship disposed of a Rule. By the said Rule, the petitioner Bird and Co. (Pvt.) Ltd. challenged certain notices issued by the Collector of Customs and Central Excise under Section 28 (1) and an order made under Section 28 (2) of the Customs Act, 1962.

( 2 ) THE petitioner, who is the appellant before us, carries on business, Inter alia, of export of jute specialities. These jute specialities are jute manufactures within the meaning of Item 2 of the Second Schedule to the Indian Tariff Act. Under the said item, duty is payable on the said goods at he rate of Rs. 500 per tonne.

( 3 ) BY a notification dated June 19,1968, issued under Sub-section (1) of Section 25 of the Customs Act, the Government of India exempted the articles specified in Column 2 of the table appended to the said notification from so much of the duty leviable thereon as was in excess of the duty leviable at the rate specified in Column 3 of the said table. The rate for jute specialities prescribed in Column 3 of the table was nil, and the articles specified In Column 2 included the re

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