2004 (7) TMI 428

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....dent. [Order per : S.S. Sekhon, Member (T)]. - The appellants imported a consignment in the shape and form of sheets made from Polyamides plastic material claimed under Heading 3920.92 with effective rate of duty under Notification 150/82 considered by 88/87 as 100% customs duty as per S. No. 10 of Notification No. 88/87. Revenue however applied the rate of 150% as per S. No. 1 of the said noti....

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....e the word 'goods'. That cannot be an interpretation. That a notification has to be strictly read and interpreted is well settled. The sheets and other forms of polyamides would be covered under S. No. 1. S. No. 10 is a residency entry and would cover only such items as are falling under Chapter 39 but are not covered by Sr. Nos. 1 to 9. The coverage of Notification 150/86, dated 1-3-86 was only f....