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TMI Blog1996 (10) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. Shri K.K. Jha, SDR, for the Respondents. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from order-in-appeal dated 9-6-1989 passed by Collector (Appeals), Bombay confirming the order-in-original denying the benefit of Notification No. 146/86 in respect of parts of ball bearing by applying Interpretative Rule 2(a) of the Customs Tariff. In this case the question of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 33 100% ad valorem plus Rs. 26 per bearing (ii) Others 15% ad valorem The notification exempts the goods specified in Column (2) of the table and which fall under Heading 84.82 of the First Schedule of the Customs Tariff Act, when imported into India from so much of that portion of the duty of Customs leviable thereon which is specified in the corresponding entry in Column (3) of the said tabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eported in 1987 (29) E.L.T. 68. In this citation, the Tribunal has referred to number of judgments and it has been categorically laid down that it is an accepted position that notification should be interpreted on the basis of the language used therein and not on the basis of intendment or by supplying words or ignoring them. It has also been further held that Section Notes and Rules of Interpreta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed strictly. This view has also been recently reiterated by the Tribunal in the case of Collector of Customs, Bombay v. Maruti Udyog Ltd., Sipani Automobilies Ltd. v. Collector of Customs, Bangalore as reported in 1996 (16) RLT 646. In this appeal, there is no dispute that the appellants had imported merely parts of the ball bearings and they had not imported the full ball bearings. In that view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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