NELLIMERLA JUTE MILLS CO LIMITED Vs. APPELLATE COLLECTOR CENTRAL EXCISE MADRAS

JUDGEMENT

(1.) In this batch of writ petitions, the petitioners who produce jute products challenge the validity of imposition of cess on jute yarn produced by their mills.

(2.) The cess is levied under the provisions of Section 9(1) of the Industries (Development and Regulation) Act, 1951 (hereinafter called the Act). This Act is enacted to provide for development and regulation of certain industries. Under Section 2, it is declared that it is expedient in public interest that the Union should take under its control the industries specified in the First Schedule. Under Section 3(i), "Scheduled industry" means any of the industries specified in the First Schedule. The First Schedule to the Act contains 38 industries and the preamble to the First Schedule reads :

(3.) The relevant statutory provision under which cess is levied is Section 9, which reads as follows :