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TMI Blog2015 (8) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... enied – History of notification shows that when ultrasound equipment contained feature or mode of B scan, it was specifically so stated and exempted – Specific equipments mentioned alone were to be granted exemption – If equipment was one specified under exemption notification, it may be used for multiple purposes, this was not same as stating that notification itself should be read so as to extend what was "specified equipment" therein – Thus, Tribunal judgments set aside and order of Commissioner upheld – matter remanded back to tribunal to decide two other aspects - Decided in favour of Revenue. - CIVIL APPEAL NO. 1174 OF 2006, CIVIL APPEAL NO. 3202 OF 2006 - - - Dated:- 6-8-2015 - A.K. Sikri and Rohinton Fali Nariman, JJ. For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he judgment of the Commissioner as well as CESTAT. We find that a little explanation is necessary to understand what exactly ultrasound scanners having A, B and M mode scan mean. The Commissioner's order in both appeals explained these modes and states that A mode is otherwise called an amplitude mode by which sound waves are transmitted through the probe into the body and different tissues and structures in the said body are either reflected or absorbed by these waves depending on their characteristics. The reflected waves are received by the transducer which generates an electrical signal depending on the intensity of the wave. B mode is also known as the brightness mode. In this mode, an ultrasound system electronically maps th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem 4 is concerned, it continues exactly as before. We were cited a tariff conference conclusion of 1996 which clarified the scope of the second Notification of 16.03.1995 as follows: Conference Conclusion: The issue placed before the Conference related to exemption of duty to Ultra Sound Scanners under Notification No. 57/95-Cus (Sl. No.4). The doubt has arisen in view of the fact that the earlier notification had omitted the exemption to sight saving equipments by speciality including this form in the body of the notification. The Conference felt that since the present notification does not incorporate any such qualification or restriction exemption should be available as long as the goods are covered by the notification. Two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Yashank Adhyaru, learned senior Advocate appearing on behalf of the Revenue has contended before us that the Commissioner is right in looking into the history of these Notifications and ultimately deciding that the ultrasound equipment that is imported in these appeals must only be restricted to A scan and cannot have other features as well. He also argued before us that a cursory reading of List 29 of the Notification of 2000 would show that specific equipments alone are exempted and for this purpose he referred us to Entries 8 and 9 as examples which read as under:- (8) Operating glasses (2X, 4X, 6X)/Binomag, (9) Gonioscope, 3 mirror lens, special lenses for laser delivery, special diagnostic lenses (14D, 20D, 90D), Endo lens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Sh. Adhyaru that the other entries in List 29 also show that specific equipments mentioned therein alone are to be granted exemption. We need only to hark back to a first principle in the construction of exemption notifications that in case of ambiguity, they have to be strictly construed and only if the subject clearly falls within the language contained therein is the exemption to be granted. It now remains to consider the argument based on the clarification on the budgetary changes made in 2001. We are afraid that the very paragraph relied upon by learned counsel for the assessees makes a clear distinction between specified equipments and multiple application for use . If the equipment is one specified under the exemption not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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