TaxTMI 
TaxTMI 
2014 (11) TMI 698
X X X X Extracts X X X X
X X X X Extracts X X X X
....the other filed by the appellant M/a. Rashtriya Chemicals and Fertilizers Ltd., (RCF in short) against Order-in-Appeal No. 71/2003 (JCH) dated 16/04/2003 passed by Commissioner of Customs, Nhava Sheva. Since the issues involved in both these appeals are common, they are taken up together for consideration and disposal. 2. The importer, M/s. Rashtriya Chemicals & Fertilizers Ltd., imported 16,400 Ltrs of Catalyst HTZ-5 from M/s. Haldor Topsoe A/S Denmark Vide Bill of Entry No. 1213 dated 06/11/2000 claiming the benefit of exemption under notification No. 16/2000-Cus (Serial No. 182). The adjudicating authority denied the exemption on the ground that the catalyst imported by the assessee is a chemical used in the process of manufacture of fe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ption is subject to production of a certificate in this regard from an officer not below the rank of Deputy Secretary to the Government of India. Though the appellant has produced the required certificate, since the catalyst is a chemical facilitating a chemical reaction, it has nothing to do with the manufacture of machinery, plant, apparatus and appliances and therefore, the findings of the lower appellate authority in this regard is incorrect and cannot be sustained in law. 5. The learned Counsel for the appellant on the other hand submits that since the appellant RCF has submitted the requisite certificate recommending exemption, the Revenue cannot deny the benefit and relies on the decision of the Hon'ble Bombay High Court in the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of a fertilizer plant; and (B) Spare parts, other raw materials (including semi-finished material) or consumable stores, essential for maintenance of the fertilizer plant mentioned above (hereinafter referred to as the said goods) for bulk scheme; and (iii) Certifies in each case, that the said goods are, or will be, required for the purposes specified above; 2) The value of import of the goods specified in sub-clause (2) (b) of clause (ii) of sub-condition (1) shall not exceed 10% of the value of imported goods specified in sub-clause (a) of the said clause; 6.2 From a perusal of the notification it can be ea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pex Court in the case of Mangalore Chemicals & Fertilizers Ltd. vs. Deputy Commissioner -1991 (55) ELT 437 (SC) laid down the Rule of construction of an exemption notification as follows: "The choice between a strict and a liberal construction arises only in case of doubt in regard to the intention of the Legislature manifest on the statutory language. Indeed, the need to resort to any interpretative process arises only where the meaning is not manifest on the plain words of the statute. If the words are plain and clear and directly convey the meaning, there is no need for any interpretation. It appears to us the true rule of construction of a provision as to exemption is t....