Harsha Devani, J.

1. Rule. Mr. Priyank Lodha, learned Central Government Standing Counsel waives service of notice of rule on behalf of the respondents No. 1 and 3 in each of the petitions and Mr. R.J. Oza, learned Senior Standing Counsel waives service of notice of rule on behalf of the respondent No. 2. Since common questions arise in this batch of petitions, the same were taken up for hearing together and are disposed of by this common judgment.

2. Having regard to the controversy involved in the present petitions, which lies in a very narrow compass, with the consent of the learned counsel for the respective parties, the matters were taken up for final hearing today.

3. For the sake of convenience, reference is made to the facts as appearing in Special Civil Application No. 5983 of 2015.

4. The petitioner firm has established a manufacturing unit at KASEZ for manufacture of industrial wipers. The petitioner firm was allowed to import worn and used clothing as raw materials and such raw materials were used in relation to manufacture of wipers and garments. The petitioner firm sold a quantity of 9.110 MTs of goods manufactured by it to one M/s. Archee Trade Links. The sale of