U.L. Bhat C.J. -- 1. Petitioners are Public Limited Companies having their plants or factories in Raipur of Madhya Pradesh State. They seek declaration that provisions of section 15 (1) (b) of the Customs Act, 1962 (for short 'the Act') and the notifications dated 15.12.1990 are constitutionally invalid, writ of certiorari quashing the demand of auxillary duty at the increased rate of 25% under the notifications and seek to command respondents to charge auxillary duty at the rate of 5% only as existed priur to 15.12.1990. On behalf of the respondents, returns have been filed.

2. The petitioners import scrap materials from abroad. The goods reach India and are off-loaded at Vishakhapatanam Port The act contemplates two broad categories of goods which enter India. First category of goods are those which are imported for purposes of transit or transshipment for which no duty or auxillary duty is payable. Second category are of goods not intended for transit or transhipment. The latter category of goods is again categorised into two sub-categories in regard to which separate kinds of bills of entry are to be presented to the proper officer. One is bill of entry for "home consumptio