2015 (4) TMI 806

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.... For the Respondent : Shri Govind Dixit, DR ORDER Per: D N Panda: 1. The appellant admittedly imported PVC electrical tape and PVC wire harness for use in manufacture of inductors under Notification No.25/99-CUS dated 28.02.1999 which granted exemption from Customs duty under Sl. No. 56 to the import of insulating / taping material (including pocket carrier tape) in tape, roll or strip....

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.... of India vs. India Tobacco Association reported in 2005(187) ELT 162 (SC). 3. Revenue on the other hand relying on order of the ld. Commissioner (Appeals) submitted that degaussing coil is different from inductor as is appearing in Column No.4 at Sl.No.107 of the above notification for which there is distinct recognition of such different goods by two different entries therein. So also Revenue....

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....scription of finished goods 56 39, 48, 59, 85 Insulating/taping material (including pocket carrier tape) in tape, roll or strip form with or without adhesive. Semi-conductor devices, Hybrid Microcircuts. Capacitors; deflection parts; resistors; (other-than heating resistors); semi-conductor devices; inductors Loudspeakers   4.1 So also to resolve the controversy, rival entry....

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....ially are virtually and materially different. Therefore, invoking of entry 107 of the notification is ruled out when the goods imported was insulated material was totally different from wire. 6. Now the question comes for consideration is whether specific grant of the notification can be interpreted to expand the scope of the grant when duty exemption is granted at the public cost. If the inter....