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TMI Blog2014 (6) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue. - Appeal Nos.C/1108, 1109/12, 85089, 86176, 86431/13-Mum - Final Order Nos. A/800-804/2014-WZB/C-I(CSTB) - Dated:- 3-6-2014 - S S Kang, Ashok Jindal, (J) and P R Chandrasekharan (T) For the Appellant : Shri D Nagvenkar, Additional Commissioner (AR) For the Respondent : Shri T Viswanathan, Shri Anil Balani, Shri Prasad Paranjape, Shri J H.Motwani, Advs. and Shri Prashant Patankar JUDGEMENT PER : Ashok Jindal The Revenue is in appeals along with the applications for stay of operation of the impugned orders wherein the learned Commissioner (Appeals) granted the benefit of Notification No.21/2002 (Sl. No.230) to the respondents 2. Brief facts of the case are that the respondents imported Electronic Sensor Pavers for laying Bituminous Pavement of 9.5 mtrs and claimed the benefit under Notification No.21/2002 (Sr. No.230, item 2 of the List 18). The adjudicating authority denied the benefit of the above cited Notification to the respondents on the premise that the width of the machine is upto 6 mtrs only, therefore, they are not entitled for the benefit of Notification as per List 18, item No.2. The adjudicating authority held that as per the not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Larger Bench. 6. Considered the submissions made by both the sides in detail. 7. As we are convinced with the arguments advanced by the learned Counsels for the respondents, we decline to stay the operation of the impugned orders as prayed by the leaned A.R. for the Revenue. Accordingly, stay petitions are dismissed. 8. We have gone through the provisions of exemption Notification and as per Sl.2 to the List 18 which is applicable to this matter is reproduced here-in-under:- 1 . 2. Electronic paver finisher (with sensor device) for laying bituminous pavement 7m size and above. 3 . 9. As per the above said list 18, Item No.2, Electronic paver finisher for laying bituminous pavement 7 meter and above. Therefore, in true spirit as observed by us that the Electronic paver imported by the respondents are entitled for exemption or not? 10. As per the notification it is not the machine which is having width of 7 meters and above but the capacity of the machine whether the machine is able to lay down pavement of 7 meters and above or not. The catalogue which is produced by the respondents, clearly shows that maximum pave width is 10 me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he minimum width of size 3 meters and more than 7 meters. The respondents relied upon the product literature of the machine in question. According to the respondents, the machine in question by addition of bolt-on extensions can lay bitumen width upto 9 meters. The Notification covers electronic paver finisher (with sensor device) for laying bituminous pavement 7 meter size and above. Thus it is satisfying the criteria specified under the Notification 21/2002-Cus. The contention is that it is settled principle of interpretation that an Exemption notification has to be strictly construed and that too on the basis of the language used therein. Addition or deletion of words in an Exemption Notification is permissible. The only requirement under the Notification is that the machine should be capable of laying pavement width of 7 meters and above and the machines in question are capable of laying pavement width of 7 meters and above and the machines in question are capable of laying pavement width of 7 meters and above hence the benefit of the Notification is available to the machines in question. 5. The Revenue relied upon the product literature and submitted that the machine in que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 230 of the Table) (1) Hot mix plant batch type with electronic controls and bag type filter arrangements more than 120 T/hour capacity (2) Electronic paver finisher (with sensor device) for laying bituminous pavement 7 m size and above (3) (15) Hydraulically operated rough terrain self propelled 100 tons crane with telescopic boom 16 17 Mobile concrete pump placer of 90/120 cu. m/hr capacity 20 Hydraulic gantry crane of 100 tonnes capacity for launching truss Conditions 40. If,- (a) the goods are imported by- (i) the Ministry of Surface Transport, or (ii) a person who has been awarded a contract for the construction of roads in India by or on behalf of the Ministry of Surface Transport, by the National Highway Authority of India, by the Public Works Department of a State Government or by a road construction corporation under the control of the Government of a State or Union Territory; or (iii) a person who has been named as a sub-contractor in the contract referred to in (ii) above for the construction of roads in India by or on behalf of the Mini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., each such exception/exemption increases the tax burden on other members of the community correspondingly. Once, of course, the provision is found applicable to him, full effect must be given to it. As observed by a Constitution Bench of this Court in Hansraj Gordhandas v. H.H. Dave [1978 (2) E.L.T. (J 350) (SC) = 1969 (2) S.C.R. 253) that such a Notification has to be interpreted in the light of the words employed by it and not on any other basis. This was so held in the context of the principle that in a taxing statute, there is no room for any intendment, that regard must be had to the clear meaning of the words and that the matter should be governed wholly by the language of the notification, i.e., by the plain terms of the exemption. 10. In the present case, as we find that as per the product literature, the machines in question are capable of having bituminous pavement from 3 meters to 6 meters i.e less than 7 meters, therefore, we find no reason to take a different view as in the case of Gammon India Ltd. (supra). The matter be placed before the regular Bench for further necessary orders. (Pronounced in Court on 23.5.2014) (P.R.Chandrasekharan) Larger Bench D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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