1990 (5) TMI 108

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..... : V. Rajamanickam, Member (T)] . - The appellants have pleaded for extension of the concession under Notification No. 40/78 dated 01-03-1978, Sl. No. 14, which pertains to Plastic Extruder above 150 mm screw diameter. 2. Shri N.C. Sogani, Ld. Consultant, appearing on behalf of the appellant produced the catalogue of the product imported, namely, Twin Screw Extruders and explained that th .....

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..... into account, which will be in excess of 150 mm and, therefore, the benefit of the concessional assessment under the Notification No. 40/78 should be extended. He also explained with reference to the other catalogues, that for taking the capacity of the extruder as a whole, the screw diameter should be taken as the screw capacity of the extruder. 3. The Ld. J.D.R. Shri M.K. Sohal drew attention .....

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..... nd the literature produced also speaks as screw diameter which means diameter of the screw and no other interpretation can be adopted. As regards the trade notices, he said that these trade notices do not have any statutory force and it cannot over-ride a statutory provision. He referred to the case law (i) 1987 (9) ETR 699 (Tribunal) in the case of Collector of Central Excise, Bombay-II v. M/s. P .....

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..... it is a length of a straight line drawn from side to side of a circle passing through a centre. The term diameter as defined in McGraw Hill Dictionary is as follows :- (i) a line segment which passes through the centre of a circle and whose end lie on the circle; (ii) the length of such a line. On the basis of the definitions accorded in the above authorities, a diameter can only be with re .....

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..... of intendment in a taxing statute: It is well established that in a taxing statute there is no room for any intendment but regard must be had to the clear meaning of the words. If the tax-payer is within the plain terms of an exemption he cannot be denied its benefit by calling in aid any supposed intention of the exempting authority. 5. In view of the above discussions, the appeal has no merit .....

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