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TMI Blog1994 (5) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... hich was earlier cleared duty free under R-4 of TR Rules. The plea for waiver of demand on the ground that the applicant was a Post Doctoral Research Scientist and entitled to clearance of the impugned goods under Rule 4 of the TR Rules was rejected on the grounds that Rule 3 of the TR Rules disallowed exemption to personal computer under Rule 4. The learned Collector (Appeals) has quoted following instructions of the Board on the subject. 3. The Board's said instructions vide F. No. 497/1/91-CUS.VI dated 2-4-1991 is before the Government. In this letter it has been clarified that after amendment of the rules in March, 1990, as per the provisions of the Rule 3 articles specified in the said Rule 3 "shall not be allowed to be imported free ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is against the established rules of interpretation. (b) Even Rule 2 of the Transfer of Residence Rules starts with a caveat that "Subject to provisions of Baggage (Condition of Exemptions) Rules, 1975 and Rule 3" the personal and household effects shall be exempted from duty. Thus, the exemption envisaged under Rule 2 too is subject to provisions of Rule 3. It is clear thus that Rule 2 and Rule 3 have been intimately interwoven and therefore, the words "these rules" in Rule 3 cover only Rules 2 and 3 and not all Rules of the Transfer of Residence Rules. (c) Further Rule 4 stipulates that allowances for professional equipments are "in addition to articles allowed under Rule 2". As seen above, Rule 2 benefits are subjected to Rule 3. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Hon'ble High Court of Orissa in the case of Shri Sarat Kumar Misra v. Managing Committee of Tesipur High School - All India Services Law Journal 1983 (2) page No. 19. That case related to construction of non-onstante clause in Rule 26 of Orissa Education (Recruitment and Condition of Service of Teachers and Members of the Staff of Aided Educational) Rules, 1973, where similar issue was involved. The said Rule 26 reads as under :- "Notwithstanding anything contained in Rules 22 and 23, the Director may on his own motion or otherwise, after calling for the records of the case revise any order which is made or is appealable under these rules" (emphasis supplied). The Hon'ble High Court held that "Rule 26 begins with a non-obstante clau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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