2001 (6) TMI 449

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..... oubey, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. The appellants received an Adhoc Exemption Order dt. 5-1-1989 whereby partial exemption was granted from the duties of Customs, auxiliary duty of Customs and Additional Duty of Customs leviable on cables and other equipment to be imported by the present appellant upto the value limit of Rs. 121.3 crores (emphasis add .....

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..... isions reads as under :- Date for determination of rate of duty and tariff valuation of imported goods. - (1) 6[The rate of duty 7***] and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force, - (a) in the case of goods entered for home consumption under Section 46, on the date on which a bill of entry in respect of such goods is presented under .....

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..... mported and cleared also this has been observed in the Tribunal judgment reported in 1989 (40) E.L.T. 348 (Tribunal) [Dalal Consultant Engineers Pvt. Ltd. v. Collector of Customs] but the situation before us is not covered by this judgment. 6. It is settled law that notification has to be interpreted strictly on the basis of the wording used therein without leaving scope for intendment viewed .....

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