TaxTMI 
TaxTMI 
2014 (6) TMI 615
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....ation to the respondents on the premise that the width of the machine is upto 6 mtrs only, therefore, they are not entitled for the benefit of Notification as per List 18, item No.2. The adjudicating authority held that as per the notification, the exemption is for pavers for laying pavements of 7 meter size and above, the machine itself cannot lay pavement more than 6 meter therefore, they are not entitled for the benefit of the said Notification. Being aggrieved with the orders of the adjudicating authority, the appellants filed appeals before the learned Commissioner (Appeals). The Commissioner (Appeals) held that Notification No.21/2002, Sr. No.230 (Sr. No.2 of List 18) grants exemption to Electric Pavers Finishers (with Sensor Device) for laying bituminous pavements 7 mtrs. size and above. In other words, the machine/pavers should be able to lay pavements of size 7 mtrs and above. As per the manufacturers catalogue of the machines produced before the learned Commissioner (Appeals) shows that these machines can lay Bituminous pavement upto 10 mtrs. Therefore, the learned Commissioner (Appeals) allowed the exemption under the above said Notification. Aggrieved by the said orders....
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....per the notification it is not the machine which is having width of 7 meters and above but the capacity of the machine whether the machine is able to lay down pavement of 7 meters and above or not. The catalogue which is produced by the respondents, clearly shows that maximum pave width is 10 meters. Therefore, in our opinion, the respondents are entitled for the benefit of the above said Notification. 11. As there is a different view taken by the Coordinate Bench of this Tribunal in the case of Gammon India Ltd. (supra), therefore it would be in the interest of justice to refer the matter to the Larger Bench of this Tribunal to decide the following issue:- Whether the machine imported by the respondents i.e. "Electronic Sensor Pavers Vogele - Model Super 1800-2 with AB 600-2 TV Screed of working width upto 9.5 meters for laying Bituminous Pavement" is entitled for exemption under Notification No. 21/2002-Cus dated 01.03.2002, Sr. No. 230 (Sl. No.2 of List 18) or not. 12. Registry is directed to place the files before the Hon'ble President of this Tribunal to refer the matter to the Larger Bench to decide the issue. Per: S S Kang: The following issue is referred ....
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.... meters and above and the machines in question are capable of laying pavement width of 7 meters and above and the machines in question are capable of laying pavement width of 7 meters and above hence the benefit of the Notification is available to the machines in question. 5. The Revenue relied upon the product literature and submitted that the machine in question is capable of laying bituminous pavement ranging from 3 meters to 6 meters. It is only with the addition of bolt-on extensions i.e. with the accessories, the machine is capable of laying bituminous pavement of 7 meters and above. The Notification provides benefit to the machine which is capable of laying bituminous pavement of 7 meters size and above. The Revenue also submitted that the additional bolt-on extensions are accessories as per the purchase order placed by the importers and as well as the packing list. The Revenue relied upon the decision of the Hon'ble Supreme Court in the case of Novopan India Ltd. vs. CCE, Hyderabad reported in 1994(73)ELT 769(SC), to submit that a Notification has to be strictly construed and in case of any doubt, the benefit should go to the State. 6. The contention of the Revenue is....
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....o has been awarded a contract for the construction of roads in India by or on behalf of the Ministry of Surface Transport, by the National Highway Authority of India, by the Public Works Department of a State Government or by a road construction corporation under the control of the Government of a State or Union Territory; or (iii) a person who has been named as a sub-contractor in the contract referred to in (ii) above for the construction of roads in India by or on behalf of the Ministry of Surface Transport, by the National Highway Authority of India, by Public Works Department of a State Government or by a road construction corporation under the control of the Government of a State or Union Territory; (b)... (c)... 8. Now, the issue before us is whether the machines in question fulfill the criteria laid down under the Notification. The only contention of the present respondents is that with the addition of bolt-on extensions, the machine in question is capable of laying bituminous pavement of 7 meters size and above. From the purchase order and from the packing list, we find that the ac....