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TMI Blog2003 (9) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... y, Member (T)]. - Heard both sides. The appellants manufacture pollution control equipments and parts thereof, which were earlier eligible for concessional rate of duty under Notification No. 78/90, dated 20-3-1990. It is the claim of the appellants that exemptions to pollution control equipments were consolidated in the Budget Notification No. 5/98, dated 2-6-1998 but by mistake the parts were om ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shillong v. Sanganariya Woollen Mills (P) Ltd. - 2001 (138) E.L.T. 381 (Tri. - Kolkata). (3) Central Machine Tool Institute v. C.C.E., Bangalore - 2000 (124) E.L.T. 231 (Tribunal). (4) Vijayakumar Mills Ltd. v. C.C.E., Bangalore - 1998 (100) E.L.T. 267 (Tribunal). (5) Collector of Customs v. Shaw Wallace & Co. Ltd. - 1990 (50) E.L.T. 143 (Tribunal). (6) Collector of C. Ex. v. Bharat Laundry - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough amending Notification No. 32/98, dated 21-9-1998. Exemption notifications require to be interpreted strictly according to their wordings when such wordings are clear and unambiguous. We are not convinced that the case laws cited permit us to hold the amendment made on 21-9-1998 to be of clarificatory nature. It is clear in this case that the parts were omitted from the coverage of the exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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