1997 (5) TMI 203

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.... rejected on the ground that Entry 2 of Notification 347/86 exempts Super Kanthal Heating Elements whereas they have imported Mosilit Heating Elements which is a product of Germany. 2. Ld. Consultant drew attention to various certificates indicating that both are same and only difference is that Super Kanthal Heating Element is a trade mark of Swedish Company whereas Mosilit Heating Element is a trade mark of a German Company. Ld. Consultant submits that subsequently in 1982, the notification itself had been amended to provide exemption to Heating Element. 3. Ld. DR lays considerable force on the argument that the notification has to be interpretated strictly and it cannot be interpretated in a manner so as to enlarge its sc....

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....om Deptt. of Electronics, Govt. of India addressed to the appellants which clarifies that Mosilit and Super Kanthal are trade names. The letter states that : "The heating elements by both suppliers are based on a chemical composition of Molybdenum Silicide/Disilicide and are used for high temperature heating in furnaces. As such, since both are based on the same chemical composition, these are covered under concessional rate of customs duty under custom Notification No. 147/86". It was pleaded before us that both Super Kanthal Heating Elements and the Mosilit Heating Elements are one and the same thing having a chemical composition of Molybdenum Silicide and both function at a temperature as high as 1700oC. Both the elements are used ....