Mr. Justice S.A. Shah, President ––– The complainant is engaged in the business of manufacturing and marketing medical appliances and products for pharmaceutical and is registered as 100 per cent export oriented Unit. In order to fulfill its obligations to export the prescribed minimum quantity of product, viz. hand gloves which are manufactured from rubber, a plant was required and since the complainant was in need of a plant commercially known as automatic Dipping Plant which is a highly sophisticated equipment and had to be fitted with an automatic system and different equipments, whereby the moulds of the gloves which continuously get dipped in melted rubber solution and are pulled out, and removed from the moulds and, again, the moulds get dipped in the solution. This according to the complainant, is a continuous process and various doors and other equipments are fitted in the said plant for ensuing production of quality products which need to confirm to the high standards as required in the international market. According to the complainant, different equipments like equipment for continuous feeding of raw materials, chemical stirrer, mixing machine and storage tank, dry