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TMI Blog2012 (3) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.09.2003. By the impugned judgment and order, the CESTAT has granted relief to the assessee by giving a liberal interpretation to the beneficial Notification No.17/01-Cus dated 1.3.2001, as amended by Notification No.44/01-Cus, dated 26.4.2001. 2. The assessee is an importer. It has imported one unit of equipment which was declared as "Kari Mayer High Speed Draw Warping Machine with 1536 ends along with essential spares". On such importation, it had presented the Bill of Entry No.207814 dated 25.9.2001 before the Customs authorities, inter alia, seeking clearance of the same by extending the benefit of the Notification No.17/01-Cus dated 1.3.2001, as amended by Notification No.44/01- Cus, dated 26.04.2001. The Customs authorities had refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned counsel would submit, since what was imported is not in accordance with Entry 8 of the table appended to the Notification, the assessee is not entitled to the benefit of the exemption notification. 7. Per contra, Shri Bagaria, learned senior counsel would submit that the beneficial notification should be given a liberal construction and if it is done, then, what is imported by the assessee would fall within Entry 8 of the table appended to the exemption notification. 8. The Central Government, in exercise of its power under Section 25(1) of the Act, has issued an exemption notification in public interest, exempting certain articles notified under the table appended to the notification from payment of the duty under the Act. Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the opinion that when no statutory definition is provided in respect of an item in the Customs Act or the Central Excises Act, the trade understanding, meaning thereby the understanding in the opinion of those who deal with the goods in question is the safest guide. See Union of India v. Delhi Cloth & General Mills. South Bihar Sugar Mills Ltd. v. Union of India, Dunlop India Ltd. v. Union of India, In re Colgate Palmolive (India) Pvt. Ltd., CST v. S.N. Bros., Kanpur, and also the famous observations of Justice Cameron in His Majesty The King v. Planters Nut and Chocolate Co. Ltd." 10. Before we discuss the issue involved, we intend to notice how this Court has construed beneficial notifications issued under the Act. In Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, this Court has observed: "11. In CIT v. Straw Board Mfg. Co. Ltd. this Court held that in taxing statutes, provision for concessional rate of tax should be liberally construed. So also in Bajaj Tempo Ltd. v. CIT it was held that provision granting incentive for promoting economic growth and development in taxing statutes should be liberally construed and restriction placed on it by way of exception should be construed in a reasonable and purposive manner so as to advance the objective of the provision." 12. In Commissioner of Central Excise, Shillong v. North-Eastern Tobacco Co. Ltd., (2003) 1 SCC 161, this Court has held: ["10. The other important principle of interpreting an exemption notification is that as far as possible liberal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Commercial Taxes to which reference has been made earlier.)" 14. In G.P. Ceramics Private Limited v. Commissioner, Trade Tax, Uttar Pradesh, (2009) 2 SCC 90, this Court has observed thus: "29. It is now a well-established principle of law that whereas eligibility criteria laid down in an exemption notification are required to be construed strictly, once it is found that the applicant satisfies the same, the exemption notification should be construed liberally. [See CTT v. DSM Group of Industries (SCC para 26); TISCO v. State of Jharkhand (SCC paras 42 to 45); State Level Committee v. Morgardshammar India Ltd.; Novopan India Ltd. v. CCE & Customs; A.P. Steel Re-Rolling Mill Ltd. v. State of Kerala and Reiz Electrocontrols (P) Ltd. v. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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