1998 (9) TMI 222

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....-Cus. claiming that the imported bearing were parts of power operated coal briquetting presses meant for compacting cellulosic waste material into fuel briquettes. 3. The original authority denied the benefit of said notification holding that the said bearings are general purpose bearings which can be used on any machine having outer diameter of the 55 mm. and therefore, it is a part of general use and not a part of coal briquettes press. It was, therefore, held that it was not entitled to the benefit of Notification No. 113/81-Cus. 4. In an appeal the respondents herein succeeded before the lower appellate authority. The lower appellate authority has held as follows :- "In the remand Order No. Cal. Cus. 273/93, dated 30-....

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....ing law, such a condition cannot be imposed by administrative directions, guideline or press note. Therefore, the condition made by the Customs Authorities for taking precautionary measures cannot be strictly supported in Law". To quote Rowlatt in the lagendary decision in Cape Brandy case in 1921 (Cape Brandy Syndicate v. Inland Revenue Commissioner - 1 KB 64 p. 71)" "In a taxing statute one has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used." 5. Hence this appeal by the Revenue. Ld. JDR Shri R.S. Sangia for the Revenue submits that th....