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TMI Blog2009 (8) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... orted has nothing to do with the assessment of customs duty. - The Exim Policy cannot have the effect of reading down the Notification issued under the provisions conferred under Section 25 of the Customs Act. The denial, therefore, of the benefit to the petitioners herein would be without jurisdiction and consequently this petition will have to be allowed. – Benefit of exemption notification allowed. - 2496 OF 1990 - - - Dated:- 12-8-2009 - <?xml:namespace prefix = st2 /> FERDINO I. REBELLO D.G. KARNIK, JJ. Mr. M.R. Baya, for the Petitioner. Mr. P.S. Jetly with Mr. R.B. Pardeshi, for the Respondents. [Judgment per FERDINO I. REBELLO, J.]. - The petitioner is a partnership firm whose partners are national ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the Custom Notification, they would be clearly outside the purview of the said Notification and Department's action was correct and justified in denying duty benefit. The classification of the goods follows the Harmonized System of Nomenclature (HSN) and, therefore, the description of the goods either in the Custom's Tariff or the Import Policy would closely follow each other. As the EXIM POLICY has clearly distinguished between "Steel Pot Press Pots", it is illogical on the part of the department to exclude "Press Pots" from the benefit of said Notification No.159/86 and 108/89. 3. We have heard the learned Counsel for the parties and their respective arguments. In the first instance in so far as the Customs Act is concerned, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport of goods. In so far levy of customs duty is concerned, the Customs Act is the Special Act. The issue whether any goods can be imported or exported has nothing to do with the assessment of customs duty. In our opinion, therefore, once the Notification is issued under Section 25 of the Customs Act that Notification alone would govern the issue of exemption of customs duty. In the instant case a Notification has been issued. The Notification under Serial No.67 of Table clearly uses the expression steel pots and steel counter pins made of steel as long as they are used for the manufacture of gem and jewellery for export. That has not been disputed. What has been contended is that by virtue of Exim Policy 'Press Pots' are not entitled to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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