1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.7598 OF 2007 Khemee Dyeing and Beaching Works.. Petitioner Vs. Ulhasnagar Municipal Corporation and Ors. .. Respondents Mr.Dnyaneshwar Deshmukh for the petitioner Mr.V.D.Patil for respondent nos.1 Mr.C.R.Sonawane, A.G.P. for respondent nos.2 CORAM : J.N.PATEL CORAM : J.N.PATEL CORAM : J.N.PATEL & & & SMT.NISHITA MHATRE, JJ. SMT.NISHITA MHATRE, JJ. SMT.NISHITA MHATRE, JJ. DATED : 4TH MARCH, 2008 DATED : 4TH MARCH, 2008 DATED : 4TH MARCH, 2008 P.C.: 1. The petitioner has challenged the imposition of Octroi on import of Grey Cloth under Item no.61(b) of Schedule I of the Octroi Rules of respondent nos.1. The petitioner imports grey cloth into the municipal limits of respondent nos.1 Corporation for the purposes of carrying out the processes of bleaching, dyeing, printing etc. Thereafter, the finished product is exported 2 outside the limits of the Corporation. The petitioner has contended that since this process of bleaching and dyeing is done on job work basis and the goods are returned to the respective parties, the petitioner is not manufacturing goods and, therefore, is not liable to pay Octroi. It is well settled in view of the Judgment in the case of Adhunik Synthetic Limited vs. Municipal Council, Adhunik Synthetic Limited vs. Municipal Council, Adhunik Synthetic Limited vs. Municipal Council, Jalgaon through its Chief Officer & another Jalgaon through its Chief Officer & another Jalgaon through its Chief Officer & another reported in 2002 (1) Bom. C.R. 115 reported in 2002 (1) Bom. C.R. 115 reported in 2002 (1) Bom. C.R. 115 that the gray cloth is used in the manufacturing process of the final product. This ’’use’’ is a continuing process in the manufacture of the final product and, therefore, the petitioner is liable to pay Octroi Duty. 2. In our opinion, no case is made out for considering the case of the petitioner. Petition is rejected. ( J.N. PATEL, J ) ( J.N. PATEL, J ) ( J.N. PATEL, J ) 3 ( SMT.NISHITA MHATRE, J ) ( SMT.NISHITA MHATRE, J ) ( SMT.NISHITA MHATRE, J )