9911796707
TMI Blog2001 (5) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... the classification of the imported goods (horizontal washing and drying machine) for the purposes of Customs duty under sub-heading 8479.89 of the CTA and for countervailing duty under sub-heading 8479.10 of the CTA. 2. The facts giving rise to this appeal may briefly be stated as under : 3. The appellants were engaged in the manufacture of various types of glass and glass articles including automobile glass. They imported horizontal washing and drying machine (imported machine) for the purpose of washing and drying the glass before sending for quality control test, packing etc. In the bill of entry filed by them with the Customs authorities they classified the imported machine under sub-heading 8422.20 of the CTA and also claimed bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (3) of the Table hereto annexed and falling under the heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2) of the said table, when imported into India, from so much of that portion of the duty of customs leviable thereon, which is specified in the said First Schedule as is in excess of amount calculated at the rate of 25 per cent ad valorem: TABLE S. No. Heading No. or sub-heading No. Description of goods - - - - - - - - 17A 8479.89 Machinery for production of Admittedly, the machine in qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of the case. Here we are not concerned with the interpretation of the expression manufacture or production but with the exemption notification and entry No.17-A of the table appended thereto. The law regarding the interpretation of notification is now well settled. The exemption notification has to be interpreted in the manner and the mode laid down by the Apex Court in Novopan India Ltd. v. Collector - 1994 (73) E.L.T. 769 (S.C.) and Rajasthan Spinning Weaving Mills v. Collector 1995 (77) E.L.T. 474. In Novopan India Ltd. the Apex Court has observed as under :- The notification has to be construed strictly at the stage of determination whether the assessee falls within its terms or not and in case of doubt or ambigu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also the wording of the entry 17-A of the notification would have been drafted accordingly. But that being not so, the Tribunal has no power to assign extended meaning to the exempted machinery so as to include not only the machinery meant for production of the commodities but also the machinery used in or in relation to the manufacture of the commodity. The machine imported by the appellants is not meant for the production of the commodity but only for washing and drying of the glass, the commodity manufactured by them. The argument of the counsel that washing and drying of the glass is integral part of the manufacture, cannot be accepted being misconceived. The imported machine is only used for washing and drying of the glass after the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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