( 1 ) THERE are two writ petitioners, the first petitionerm/s. Swastik Rubber Products Ltd. , is a Public Limited Company, second petitioner is a Secretary of the first petitioner and the shareholder. There are threerespondents, first is the Union of India, second is the Assistant Collector of Customs,bombay, and the third respondent is Appellate Collector of Customs, Bombay.

( 2 ) THE first petitioner is having its registered office at Kirkee, Poona, in thestate of Maharashtra. It is engaged in the business of manufacturers and dealers inall kinds of rubber, synthetic fabrics etc. In or about the 5th of August 1969 the firstpetitioner imported a product called Viton B for the purpose of manufacture ofvarious items or products of synthetic rubber from M/s. Du Pont Nemoursinternational SA. At the time of the import, the Collector of Customs levied dutyunder tariff item 87 which read on that date:all other articles any Revenue 60%otherwise specified. ad valorem. According to the first petitioner, the duty should have been levied under tariffitem 39 which read on that date :rubber Raw Revenue 40%ad valorem

( 3 ) THE first petitioner paid the duty levied under protest as i