2004 (8) TMI 500

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....on the ground that the said item, "Silane treated glass fabric" was imported for use in the manufacture of copper clad laminates. The assessment were so made. However, less charge demand was made by the Department on BE No. 432 of Rs. 9,32,834/- and on BE No. 10660 of Rs. 7,81,013/-. On the grounds that - Notification No. 88/94 was amended by Notification No. 197/94, dated 9-12-1994, by which, the imported item, viz. "Silane Treated Glass fabric" is eligible for concessional rate of duty only if it were imported for use in the manufacture of "Silane treated glass fabric/cloth for use in copper clad laminates phenolic or paper phenolic or glass epoxy types, printed circuit boards". Since the importers have provided the end use certificate s....

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....absurd the exemption into four items. If the intention of the Government was not to allow concessional customs duty for the first four items, then the amendment could have deleted the first four items in Column No. 3. The fact that these items were not amended or deleted, clearly shows that the intention of the Government was not to deny the benefit to these items and continue the exemption as originally envisaged, under Notification 88/94. (iii)   This absurdity required a correction which was effected within a few days by Notification No. 202/94-Cus. dated 30th December 1994. Item 13 of Notification No. 88/94 was substituted with a new entry. It substantially retained Columns 1, 2 and 3. In Column 4 the entry as it appeared in ....

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....rejecting the interpretation given by the department. Having considered the submissions for the parties we find in case interpretation given by the department is to be accepted, no assessee could get exemption unless all the machines are imported as one composite machine reference of each separate machine with (') would have no meaning. This will make this notification unworkable, hence Tribunal rightly rejected Revenue interpretation. The notification has to be interpreted to give true import and meaning, not to make it purposeless and nugatory." (emphasis supplied). [Para 7 at Page 77]           1997 (92) E.L.T. 23 (S.C.)           Johnson & Johnso....

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....e Hon'ble Supreme Court held that the subsequent amended notification allowing the benefit of the earlier notification is clarificatory in nature. In this instant case also it is seen that subsequently on 28-2-1999, the entry pertaining to the goods in question was amended clarifying the position. As such, it can be safely concluded that the subsequent notification was clarificatory in nature and the intention of the Government all along was to allow exemption to CAPD fluid bags." [emphasis supplied] - (Para 10, at Pages 656-657)           1989 (44) E.L.T. 794 (S.C.) (Ex. XIV in Appeal Memo Page 80)           Swadeshi Polytex Ltd. v. Collector of C.E....