Chitra Colour Lab. vs Union of India

K.A. Swami, C.J.—In all these writ appeals, the subject matter is, as to the validity of the Project Imports Regulations, 1986, hereinafter

referred to as the Regulations, insofar as it defines ''industrial plant'' excluding service establishments like photographic studios from project import

benefit. Learned single Judge has upheld the Regulations. Hence the petitioners in the writ petitions have come up in appeals.

It is not necessary to make a de novo approach to these cases, in view of a decision of the Supreme Court in Subhash Photographics and

Others Vs. Union of India (UOI) and Others, . The Supreme Court has upheld the validity of the Project Imports Regulations, 1986, and has held

that it is open to define ''industrial plant'' excluding service establishments like photographic studios from the project import benefit and as such the

Regulations cannot be held to be invalid. The aforesaid decision, it is not disputed before us, fully covers these cases.

Following the aforesaid decision, these appeals are dismissed. There will be no order as to costs. However, the appellants are granted four

weeks time to pay the remaining 50 per cent of the duty.