2004 (7) TMI 428

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri Vimlesh Kumar, JDR, for the Respondent. [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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ulding powders thereof", would be reading a word "primary forms" before 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....