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TMI Blog2000 (6) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... tant for appellants and Shri S. Sudarsan, ld. DR. 3. Ld. Consultant submits that the exemption contained in the said notification is for life saving equipments and parts and accessories thereof. The life saving equipments themselves have been listed in another notification No. 208/81-Cus., dated 22-9-1981 and this notification exempts such parts and accessories of such life saving equipments. Therefore, from these arrangement of two notifications, it is clear that the Legislative intent was to exempt all such spare parts and accessories of listed life saving equipments. He submits that there is no dispute that Haemodialysers have been so listed as life saving equipment in notification No. 208/81 (supra). The only dispute is that Revenue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the public interest so to do, hereby exempts spare parts and accessories, falling under Chapter 90 or 98 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), of the life saving equipments listed in the notification of the Government of India in the Ministry of Finance, Department of Revenue, No. 208/81-Customs, dated the 22nd September, 1981, when imported into India from the whole of the duty of customs leviable thereon which is specified in the said First Schedule and from the whole of the additional duty leviable thereon under Section 3 of the Customs Tariff Act. 7. A plain reading thereof shows that the Central Government has exempted spare parts and accessories falling under chapter 90 or 98 of the first schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification being not applicable the question of giving a liberal interpretation does not arise. It is only in those cases where a substantial portion of the notification has been complied with and where there is a breach of some procedure, the Courts have held that in such cases, the benefit should not be withheld. Ld. Advocate submits that the way notification has been issued by the lower authorities amounts to whittling down from the exemption contained therein for spare parts and accessories for life saving equipments. Therefore, the ratio of this decision is claimed by ld. Consultant. 9. We find that this decision lays down that first there should be a substantial portion of the notification applicable to goods and only thereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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