9911796707
TMI Blog2003 (1) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... to Notification No. 11/97-Cus. required for textile industry. Sl. No. 30 of List 10 covered the following : "Effluent Treatment Unit with automatic sensing devices, automatic controller chemical dozing air flotation (DAF), reverse osmosis, sludge dewatering, decanters, ultra filters, vacuum filters to deliver water for reuse." (3) According to the appellants, the equipment imported by them is covered in Sl. No. 30 of List 10 of Notification No. 11/97-Cus., the benefit of exemption is available to them. (4) The lower authorities have held that the exemption is available only if all the equipments are imported; since the appellants have not imported all the equipments but only one of the equipment specified in the list, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Further non-following of procedure cannot be ground to deny the benefit of Sl. No. 151 inasmuch as the appellants have complied with the requirement of these 1996 rules otherwise. In this regard, reliance is placed on the decision of the Supreme Court in Thermax Ltd. - 1992 (61) E.L.T. 352 (SC). 2.Shri Ishwar Singh, learned J.D.R. appearing for Revenue supports the orders passed by the lower authorities. 3.After hearing rival submissions and perusal of case records we observe that the Commissioner (Appeals) has dealt with the issue in detail as follows :- "I have considered the points raised in the appeal and at the time of personal hearing. I observe that the Asstt. Commissioner has denied the benefit of exemption notfn. 11/97 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Effluent treatment unit with bio-paq reactor, activated sledge process, activated carbon, ultra filtrations ozonisation facilites". Thus there are 2 entries for 'Effluent treatment unit', those at Sr. Nos. 25 and 30 (Which the appellant is invoking). If the contention of the appellants were correct all the devices or systems/sub-systems components of the 'Effluent treatment unit' should have been shown under one and the same Sr. No. by inserting commas in between. The very fact that there are 2 serial nos. for 'Effluent treatment Unit'' shows that the Effluent treatment unit, at Sr. No. 25 will be imported with the devices/sub-systems/components mentioned at that entry and that the Effluent Treatment Unit at Sr. No. 30 would necessarily h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a textile mill which under the Pollution Control law is required to install the imported equipment as a mandatory requirement and would, therefore, defeat the very object of the notification. It has also been pointed out by the learned Advocate that both ultra-filter and Reverse Osmosis Elements cannot be the parts of any single system as one is used in lieu of the other. We are of the view that drafting of the notification has not been done very carefully. There would have been no ambiguity if the word 'and' or 'or' was used in the Entry No. 30 to clearly indicate whether the exemption applies to an Effluent Treatment Unit imported alongwith all the listed components or to any of the listed components. In the absence of such clarity and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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