The short question which arises for consideration in these four connected writ petitions is, whether blanched and roasted peanuts fall within the category of groundnut kernels under Heading 20(i) of the II Schedule - Export Tariff of the Customs Tariff Act of 1975.

2.M/s. Kalaivani Fabrics, M/s. Mala International and M/s. Siva Tex are sister-partnership concerns doing business in imports and exports. Under Export Trade Control Circular No. 159/80, dated 1-11-1980 the Joint Chief Controller of Imports and Exports allowed the export of blanched and roasted peanuts in bulk on first-come-first served basis within a limited ceiling subject to minimum export price of Rs. 9, 000/- per ton. The three sister concerns obtained export licence for 200 metric tons each, but, while the licences in favour of M/s. Kalaivani Fabrics (petitioner in W.P. No. 3059/84 and M/s. Siva Tex (Petitioner in W.P. No. 3062/84) were for 200 tons each, M/s. Mala International (Petitioner in W.P. Nos. 3060 and 3061 of 1984) got two licences for 100 M.T. each. These goods were exported from the Bombay Port. Even though this commodity viz., 'blanched and roasted peanuts' in bulk was not subject to any ex