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TMI Blog1992 (10) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... ter Mechanism assembly which is a part of Dot Matrix Printer which the petitioners are manufacturing. The petitioners claimed the benefit of exemption Notification 349/86 dated 16-6-1986. The adjudicating authority denied the petitioners the benefit of this Notification on the ground that out of 69 parts listed in the parts catalogue of printer mechanism assembly, only one part viz. paper end sensor assembly was an electronic part and the petitioners having imported the same along with other parts of printer mechanism assembly parts, it would disentitle the petitioners to the benefit of the exemption Notification in question. The learned Counsel further submitted that when the parts of printer mechanism assembly have been imported in the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the petitioners viz. printer mechanism assembly by excluding the electronic parts should be allowed clearance inasmuch as the electronic part viz. paper end sensor assembly is not an integral part of the printer mechanism assembly. The learned Counsel also dilated on the canons of interpretation as laid down in the various pronouncements and in particular the ratio of the ruling of the Supreme Court in the case reported in 1989 (43) E.L.T. 811 in the case of CC v. K. Mohan Co. Exports, and in the case reported in 1990 (47) E.L.T. 500. It was urged that as per the ratio in these rulings an interpretation which would lead to an inequitable and incongruous situation should not be adopted by the Department and if the Notification is prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, one of the items imported was electronic item viz. paper end sensor assembly and apart from this, the goods also have been specified as printer mechanism in the invoice as well as in the BE and, therefore, it would not be proper at this interlocutory stage to dissect the notification With reference to various parts imported and segregate the parts by giving the benefit to the petitioners in respect of the non-offending parts. The learned Counsel further submitted that the Notification cannot be interpreted in such a way as above since the Customs Appraising Officer has to adjudge the eligibility of the petitioners to the benefit of the Notification in respect of the imported goods without dissecting various parts to construe the eligibil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication hereunder : Exemption to specified parts falling within Chapter 84 or 85 for manufacture of electronic goods - In exercise of the powers conferred by sub-section (1)of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Govt. being satisfied that it is necessary in the public interest so to do hereby exempts the parts (other than parts containing thermionic valves or transistors or other semi-conductor devices or light emitting diodes or electronic micro-circuits or capacitors (other than paper capacitors) of the goods specified in the Table hereto annexed and falling within Chapter 84 or Chapter 85 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for the purpose of manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not disputed that paper end sensor assembly which is an electronic part is not covered by the Notification in question. The question as to whether all other parts could be given the benefit by excluding the electronic part viz. paper end sensor assembly and whether the Notification should be construed in such a way, would require an in depth study and analysis which is not permissible at this interlocutory stage and prima facie we do not find any infirmity in the reasoning of the adjudicating authority in regard to the interpretation of the Notification in question. There can be no quarrel with the axiomatic proposition of law enunciated by the Supreme Court in the ruling referred to supra but reliance have no application to the admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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