2001 (3) TMI 95

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..... ntion of learned Attorney General that the expression 'assembly' is to take colour from the expression 'initial setting up' and, therefore, without new article coming into existence, the question of claiming benefit under the notification would not arise. The language of the notification is clear and plain. The notification is to be construed reasonably and rationally and not in a manner which deprives the benefit thereof. The expression 'assembly' in the context and setting in which it has been used cannot be construed to mean bringing into of a new article. This expression cannot be equated with the expression 'manufacture'. If the construction as placed by the Tribunal is accepted, it would render the expression 'assembly' in the notific .....

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..... ed along with some of the imported parts and some of the indigenous parts purchased locally, were not entirely different from the old furnace and the incorporation of the improvement into them did not make them substantially new. The expression used in the exemption notifications are 'initial setting up', 'assembly' and 'manufacture' of the specified articles. A harmonious reading of these expressions will clearly establish with what is required is the setting up, assembly or manufacture of a new article which if imported could have been liable to customs duty and that even if the parts are imported and not the complete article the same rate of customs duty, as applicable to complete article will be applicable to such parts. The parts in th .....

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..... customs leviable thereon which is specified in the corresponding entry in column (3) of the said Table……." 3. The main ground on which the benefit of the aforesaid notification has been denied to the appellants is that serviceable parts out of the dismantled furnace were used besides some indigenous parts along with the imported parts and, therefore, new furnace has not come into existence. The contention of learned counsel for the appellant is that the notification does not require that a new article must come into existence. We agree. The three expressions 'initial setting up', 'assembly' and 'manufacture' cannot be construed to mean same thing. It is evident from the notification that the expression 'assembly' has been separated from .....

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