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TMI Blog2018 (2) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... l Acetate. It is not disputed that these two goods are different. Since the imported goods do not find mention in the notification, the concessional rate of duty cannot be extended to them. The Honorable Supreme Court in the case of Gammon India Limited [2011 (7) TMI 17 - SUPREME COURT OF INDIA] has observed that Exemption Notification, being an exception, is to be strictly construed. Appeal dismissed - decided against appellant. - C/51703/2017-DB - A/50280/2018-CU[DB] - Dated:- 22-1-2018 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Rep by Shri R. Krishnan, Advocate - for the Appellant. Rep by Shri R.K. Majhi, DR - for the Respondent. ORDER Per: V. Padmanabhan The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falling under Chapter 39, whereas the goods imported were Ethylene Vinyl Acetate. Hence, it was held that the imported goods are not covered under the notification. Aggrieved, the present appeal has been filed. With the above background, we heard Shri R. Krishnan, learned Advocate representing appellant, as well as Shri R.K. Majhi, D.R. representing Revenue. 3. Shri Krishnan, learned Advocate, admitted that the imported goods were not Ethyl Vinyl Acetate which is specified in the notification, but he argued that the imported goods, i.e., Ethylene Vinyl Acetate is classifiable under Chapter 39 and hence, should be extended the benefit of the concession. He brought to our notice that the Sl. No.494 of the Notification No.21/2002 was later ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification, being an exception, is to be strictly construed. The Honorable Supreme Court in the above case, has observed as follows: 6.8 The Hon ble Apex Court further laid down the principle of interpreting the Exemption Notification as under: 22. As regards the plea of the appellant that the Exemption Notification should receive a liberal construction to further the object underlying it, it is well settled that a provision providing for an exemption has to be constructed strictly. In Novopan India Ltd. (supra), dealing with the same issue in relation to an Exemption Notification, a three Judge Bench of this Court, stated the principle as follows: 16. We are, however, of the opinion that, on the principle, the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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