- (1.) The only question which arises for consideration in these appeals is whether import of zinc oxide within the limit of Greater Bombay attract the imposition of octroi.
(2.) The appellant is in the business of import of zinc oxide into the Greater Bombay. The said item is then sold to rubber manufacturing industry. At the time of its import into Bombay octroi was sought to be levied under Section 192 of the Bombay Municipal Corporation Act, under Item 26 of Schedule H.
(3.) On 10th May, 1978 the appellant objected to the levy of octroi on the import of zinc oxide saying that this article was not used in the construction of buildings, roads or other constructions. The contention of the appellant was that in Schedule H Item No. 26 fell under Class IV which referred to articles used in construction of buildings, roads and other structures and articles made of wood and cane. The contention of the appellant was that zinc oxide was used only by the manufacturers of rubber goods and, therefore, it could not be regarded as an item falling under that class and, therefore, no octroi could be levied.;