1997 (1) TMI 215

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....K. Dhar, Member (T)]. - This appeal is directed against the order-in-appeal dated 25-9-1989 of Collector of Customs (Appeals), Madras. 2. The appellants claimed refund on the ground that their goods, Roller Gear Index Drive, were assessable to duty under sub-heading 8483.40 read with Notification No. 69/87, dated 1-3-1987. This claim was rejected by the authorities below. The Collector (Ap....

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....position and held that once goods were excluded by virtue of Notification No. 132/87 from the purview of Chapter Heading 9806 they could not be given benefit of assessment under the later heading. 4. We have heard the Learned DR and perused the records of the case. According to Chapter Note 7(d) Heading 98.06 does not cover among others; any other part of machinery which the Central Governme....

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....r 8443.20 and 8483.30 in the table annexed to the Notification, cannot accept the plea of the appellants that the scope of beneficial provision should be extended to them by harmoniously constructing Notification No. 132/87 and 69/87. The Apex Court in the case of Novopan India Ltd. v. CCE, Hyderabad - 1994 (73) E.L.T. 769 (S.C.) held that exemption being in the nature of exception has to be const....