BIREN VAISHNAV, J.

1. Amendment granted.

2. These appeals, under Clause 15 of the Letters Patent, arise out of two different sets of petitions and different judgments rendered in each group of such petitions. In common though is challenge to the policy circular dated 17.09.2013 issued by the Ministry of Commerce and Industry, Department of Commerce (SEZ Divisions).

2.1 In Letters Patent Appeal No. 1548 of 2017 and group matters, the judgment under challenge is dated 24.01.2017 by which the learned Single Judge, set aside the policy dated 17.09.2013 on units in SEZs carrying on recycling of plastic scrap or waste. The petitioners therein were in the business of manufacturing recycled plastic raw material from imported scrap.

2.2 In Letters Patent Appeal No. 694 of 2017 and allied appeals, the judgment under challenge is dated 14.02.2017. The petitioners therein also were engaged in the business activities of import of worn and used clothing and thereafter, segregating and reconditioning the same into export worthy grade and non-exportable grade clothing. Export worthy grade