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TMI Blog2004 (1) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... rdeshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The common question for consideration in these appeals is the eligibility to the exemption contained in Entries 64 and 65 of the Table to Notification 65/88. The Commissioner has passed his order in pursuance of the order of the Commissioner (Appeals) to whom the Tribunal had remanded the matter to consider whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the Tribunal, the departmental authorities conducted some enquiries as to the distinction between an Auto Analyser and Semi-Auto Analyser. The Assistant Commissioner has relied upon the reports of Dr. Bipin Shah, a qualified pathologist, Mr. Samar Pal, branch manager of Systronics working in the field analytical instruments and Brig. (Dr. N.P. Sharma, a pathologist working in the Gujarat Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the word Auto analyser would cover within its scope the semi-auto analyser for which he relies upon the meaning of the word Auto analyser in the Random House Compact Unabridged Dictionary to mean a device that performs chemical analysis automatically and in the Word Book Dictionary to mean an electronic or mechanical device that automatically analyses a thing. He also relies upon the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... succeeded in showing that the machines under consideration are Auto analyser as specified in the notification it is required to do. It is settled law that terms of the notification should strictly be construed and up to the person claiming the exemption to show that it is entitled to. On merits, therefore, we are not satisfied that a claim has been made out by the appellant for exemption. We make ..... X X X X Extracts X X X X X X X X Extracts X X X X
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