R.M DHARIWAL 100% EOU vs U.O.I

The Supreme Court addressed the writ petition concerning the exemption under Rule-2 of the Plastic Wastes (Management & Handling) Rules, 2011 for the export of Pan Masala, Gutkha, and tobacco in multilayered plastic sachets. The Court held that the petitioner, a 100% export-oriented unit, is entitled to similar treatment as granted in the case of Baba Global Ltd., where an exemption was provided based on undertakings given. The Court emphasized the need for parity in treatment and noted the lack of authorization for the respondents' claims regarding the exemption's validity.