9911796707
TMI Blog2000 (5) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... d 20-3-90 to Scrubbing Systems along with parts, equipments etc. On an appeal against the above order of the Assistant Commissioner, the Commissioner (Appeals) reversed the Order. Hence the present appeal before us. 3.1 Briefly stated the facts of the case are that the appellants received the Purchase Order for supply of Scrubbing Systems for HSS Pots. The appellants filed the Price Lists, Classification Lists with their jurisdictional Assistant Commissioner of Central Excise and Customs who approved the same after classifying them as parts of machine of Pollution Control under Tariff Sub-Heading 84.21 and allowing the benefit of Notification No. 78/90-C.E. dated 28-3-90. Against the above approval of the Classification Lists, the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , subject to the condition that an Officer not below the rank of Deputy Secretary in the Ministry of Environment and Forests certifies in each case to the effect that the goods manufactured are intended for pollution control purposes. One of the items against Serial No. 4 reads as follows :- "(4) Scrubber-counter current/venturi/packed-bed/cyclonic scrubbers." 6. The appellant's contention is that they received an order for the supply of Scrubbing System or Scrubber (a short term as normally used). It is their case that Scrubber by itself is not a whole or a self-contained Article. The System comprises a large number of parts/components/equipments like Ducts, Tanks, Ladders, Platforms which are fabricated at site and then installed/e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification under reference. The said Certificate, in our view, should have settled the dispute. In any case, we also find that the Central Board of Excise and Customs vide its Order dated 7-9-94 issued from F. No. 154/7/94-CX. 4 issued Section 37B, have observed as under :- "2. The Board has carefully considered the issue of levy of duty of excise raised above and the provisions of exemption Notification No. 78/90-C.E. dated 20-3-1990, as amended, and has considered that it is necessary or expedient for the purpose of ensuring uniformity in the levy of duty of excise on all pollution control equipments specified in the Schedule annexed to the Notification and in exercise of the powers conferred upon Section 37B of Central Excises & Salt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Notification is also to the effect that if the goods are specifically meant for pollution control, they should be given the benefit at a concessional rate of duty. The Deputy Secretary in the Ministry of Environment and Forests had certified the goods to be for the purposes of pollution control. It is a well-settled principle of law that an interpretation which defeats the purpose of the notification should be avoided. In any case, we do not find any ambiguity in the wordings of the Notification which extends the exemption to the Scrubber-counter current which, as explained to us, is a complete Scrubbing System and not a part of the Scrubbing System. Hence we hold that the appellants are entitled to the benefit of the said Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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