1997 (3) TMI 197

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.... [Order per : Shiben K. Dhar, Member (T)]. - This Revenue appeal is directed against the Order-in-Appeal dated 22-2-1989 of Collector of Customs (Appeals), Bombay. 2. The respondents imported a consignment described as "Cattle Embryos Frozen in Liquid Nitrogen". They claimed benefit of exemption under Notification No. 215 dated 2-3-1976 (as amended) which exempts frozen semen equipmen....

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....6, dated 2-8-1976 (as amended) exempts frozen semen from customs duty. Butterworths Medical Dictionary, Second Edition, defines semen as under :- "Semen (semen) (pl. semina). 1. A seed 2. [Sperma (NA)]. The fecundating fluid of the male; it contains the spermatozoa together with secretions of the prostate and seminal vesicles. Semen Reflux. A condition in which the semen is ejaculated into the ....

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....ence indeed between the semen and embryo. The two are different entirely. Embryo in fact, is a stage after an ovum is fertilised by the spermatozoa contained in the semen. An exemption Notification has to be construed strictly. One cannot extend the benefit in case of an exemption Notification on the ground as held by the Collector (Appeals), that "difference is only of one week in age after ferti....