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TMI Blog1995 (10) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... fertiliser plant, and the goods were therefore eligible for the benefit of Notification 150/81-Cus. The claims were rejected by the Assistant Collector of Customs and the Collector of Customs (Appeals) on the ground that the conditions of the notification had not been complied with. The company has now come in appeal before us. 2. Shri J.B. Koshy, Advocate for the appellant company, after satisfying the Bench that clearance had been received from the Committee of Secretaries constituted by the Cabinet Secretariat to pursue the appeal, argued the case. He said that the conditions in the notification which the lower authorities found had not been complied with were that the machinery manufactured from the imported goods must be sold to a i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y issue of subsequent notification, the benefit of the correction introduced by the later notification would not be available to imports which were made before its issue. 4. Notification 150/81-Cus., dated 25-5-1981, in the form in which it stood on the date of importation of the goods by the appellant exempted them from the duty to the extent specified in the table to it. The proviso to the notification read as follows : `Provided that if the goods specified in column (2) against Sl. No. 1 of the said Table are imported for the manufacture of all or any of the articles specified in the corresponding entry in column (3) thereof, the importer or the manufacturer, as the case may be, shall :- (a) carry out the manufacturing operations u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted by issue of the subsequent amendment. It cannot be said however, that, as that notification stood on the date of importation of the sheets, that no meaning could be given to it, or that it could not be interpreted without considering the intention of the legislature. As it stood on that date, the notification only applied to a importer who manufactured the finished products, sold them to industrial units for their use and received payment through banks for such goods. It can therefore be successfully argued that the notification was only intended to apply to such manufacturers who fabricated the machinery for sale. In fact, in the presence of clear words of the notification, there would be no need to go beyond the plain and simple mean ..... X X X X Extracts X X X X X X X X Extracts X X X X
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