9911796707
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Issues:
Demand of duty on personal computer under TR Rules, interpretation of Rule 3, application of Rule 4 for exemption, non-obstante clause in Rule 3, comparison with a similar legal precedent. Analysis: The judgment revolves around the demand of duty on a personal computer under Transfer of Residence (TR) Rules, specifically focusing on the interpretation of Rule 3 and the application of Rule 4 for exemption. The applicant, a Post Doctoral Research Scientist, sought clearance under Rule 4, which was rejected citing Rule 3 disallowing exemption for personal computers. The Board's instructions clarified that personal computers listed in Rule 3 cannot be cleared duty-free under any other rule, including Rule 4. The revisionary authority disagreed with the interpretation of the instructions, highlighting that Rule 3's non-obstante clause only overrules exemptions under Rule 2, not all TR Rules. Rule 4, meant for highly qualified professionals, is considered a specific provision overriding general provisions like Rule 2 and 3. The judgment emphasizes that Rule 3 operates solely on Rule 2, and any other interpretation would ignore the explicit non-obstante clause in Rule 3. Drawing support from a legal precedent involving a non-obstante clause in a different rule, the judgment concludes that Rule 3's reference to "these rules" is limited to Rule 2 of the TR Rules, not all rules within the Transfer of Residence framework. Consequently, the applicant is granted the benefit of Rule 4 at Nil rate of duty for the personal computer, subject to fulfilling the conditions for Rule 4 benefit as determined by the Assistant Collector. Similar cases are disposed of accordingly with consequential relief granted. In summary, the judgment clarifies the scope of Rule 3's non-obstante clause, emphasizes the specificity of Rule 4 for qualified professionals, and provides a detailed analysis of how the rules within the TR framework interact to grant exemptions. The application of legal principles and the comparison with a relevant legal precedent strengthen the decision to grant the applicant the benefit of Rule 4 for duty exemption on the personal computer and peripherals.
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