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Issues:
Extension of concession under Notification No. 40/78 for Plastic Extruder above 150 mm screw diameter. Detailed Analysis: The appellant sought an extension of the concession under Notification No. 40/78 for a Plastic Extruder above 150 mm screw diameter. The appellant's representative argued that the benefit should be available regardless of whether there is a single screw or twin screw in the extruder. He contended that the distance between the centers of the screws should be considered, making the total diameter exceed 150 mm. He also emphasized that the screw capacity of the extruder should be taken into account for concessional assessment under the notification. The J.D.R. pointed out that the Collector (Appeals) interpreted the term "diameter" differently, emphasizing that it typically refers to a circle and, in this case, may represent the working capacity rather than the actual diameter. Referring to a technical dictionary, he argued that the term "diameter" specifically pertains to a circle, in this context, the diameter of a screw. He highlighted that trade notices do not have statutory force and cannot override a statutory provision, citing relevant case law to support this argument. Upon consideration, it was noted that the notification referred to "screw diameter," with a specific definition provided by the department. The definitions of "diameter" from authoritative sources were examined, concluding that it pertains to a circle and, in this case, a screw. The strict interpretation indicated that the benefit could not be extended to the diameters of two screws, as suggested by the appellant. The reliance on trade notices for interpretation was deemed inappropriate, as they do not hold statutory weight. A Supreme Court decision was referenced to emphasize the importance of adhering to the clear meaning of words in a taxing statute. Ultimately, the appeal was rejected based on the interpretation of the notification and the clear definition of "diameter" in the context of the case.
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