1996 (11) TMI 126

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.... accordingly, upheld the order of the Assistant Collector. 2. The point needing determination is whether mechanical seals which are admittedly parts or components of power driven pumps would be entitled to exemption under Notification No. 155/86. There is no dispute as to the classification of the product as coming under Tariff Heading 8413.00. For this, reliance has been placed on Section Note 2(b) to Section XVI 84 which reads as under :- "Other parts, if suitable for use solely or principally with a particular kind of machine or with a number of machines of the same heading (including a machine of heading No. 84.79 or heading No. 85.43) are to be classifiable with a machine of that kind." The Assistant Collector had found t....

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....components of power driven pumps also so long as they are not specifically excluded by the tariff or from the Notification. 4.  Appearing for the respondents Revenue Shri P.K. Jain, ld. SDR, has stated that it is a settled principle of interpretation that exemption Notifications should be construed strictly and the benefit of the exemption can be claimed only to the product specifically mentioned in such exemption notification and there was no scope for extending the benefit with reference to Chapter Note given in the CETA. He has relied on the decision rendered in the case of Guest Keen Williams v. Collector of Customs - 1986 (29) E.L.T. 68 wherein the Tribunal had held that where the language of exemption notification is clear any....

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....ch is specified in the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table. TABLE   Sl. No. Heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985     Description of goods Rate      1. 84.13 (i) Power driven pumps primarily designed for handling water, namely :- Nil           (a) Centrifugal pumps (horizontal or vertical pumps);             (b) Deep tube-well turbine pumps;             (c) Submersible pumps;     ....

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....    (i) of carriage size not exceeding 25 centimeters and weight with case not exceeding 7 kilograms. Rs. 300 per type writer         (ii) of carriage size exceeding 25 centimeters but not exceeding 30 centimeters Rs. 700 per type- writer         (iii) of carriage size exceeding 30 centimeters but not exceeding 40 centimeters. Rs. 800 per type- writer         (iv) of carriage size exceeding 40 centimeters but not exceeding 55 centimeters. Rs. 1000 per type- writer         (v) Others Rs. 1400 per type- writer     8. 84.69 Typewriters other than manual ....