- (1.) These two matters involving common questions of fact and law have been heard together and are being disposed of by this common judgement.
(2.) The facts of the who cases, which are practically identical, may be summarised as follows :- The petitioners No. 1 in both the cases are manufacturers of Viscose Staple yarn and for that purpose import Viscose staple fibre from time to time.
(3.) The Central Government in exercise of its power under S.25(1) of the Customs Act, 1962 issued notifications exempting Viscose staple fibre from the whole of customs duty and whole of additional duty up to December 31, 1979.;