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TMI Blog1996 (10) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... l exemption from basic Customs Duty under Notification No. 155/86 and from CVD under Notification No. 59/87. They also claimed exemption from Auxiliary duty under Notification No. 207/87 on the ground that they were eligible to exemption under Notification No. 156/86. The appellants were denied exemption from auxiliary duty on the ground that this notification does not specify Notification Nos. 155/86 and 59/87 in the Table annexed to that Notification and hence no exemption was available. 2. Arguing for the appellants, the ld. Advocate submits that they opted for exemption Notification No. 155/86 as it granted them more benefit compared to Notification No. 156/86. They were legally entitled to claim exemption under Notification No. 156/8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 207/87. Admittedly, Notification No. 155/86 under which the appellants claimed benefit is not mentioned as one of the Notifications in the Table annexed to Notification No. 207/87. This Table, however, against Serial No. 229, mentions Notification No. 156/86, dated 1st March, 1986. Notification No. 156/86, placed at page 12-13 of the Supplementary Paper Book presented in the court, exempts paper making machinery and component parts classifiable under 84.39 from Customs Duty. There are no conditions attached to this Notification. There being no dispute in regard to classification as such, it is clear that appellants could have claimed benefit of this Notification legally. They, however, chose to opt for Notification No. 155/86 be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, another way of reading the notifications before us and it is this which appeals to us as the more reasonable one. On this interpretation, relief under Notification No. 41/80 will not depend upon the actual operation or application of Notification No. 35/79 in the case of a particular item of goods. It is intended for a class of goods. The 1979 Notification grants an exemption or concession in respect of the basic duty payable on certain classes of goods viz., parts of articles which fall under one of the specified headings and required for certain purposes. The purport and intention of the 1980 Notification is to exempt the class of goods falling under the purview of the 1979 Notification from auxiliary duty as well. The exemption under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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