2006 (7) TMI 51

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....China". The authorities below have concluded that embossing cannot be treated as printing. The Notification granted benefit to tags, labels, printed bags, stickers, belts, buttons or hangers imported by bona fide exporters. The appellant's contention in terms of Note 2 to Chapter 49 of the First Schedule to the Customs Tariff Act, 1975, is that the term "printed" includes "embossing". They have also referred to Shorter Oxford English Dictionary, 3rd Edition which defines the meaning print to include the word embossed also. However, this plea has been rejected. 2. The learned Counsel's simple argument is that once the term has been understood in a particular way in terms of the CTA Tariff Note, then that interpretation should be applied f....

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....words in a Notification as held in the Apex Court ruling. Portion of Para 9 of the said judgment is reproduced herein below. 9. The question then arises as to whether M/s. Maruti Udyog Ltd. is entitled to benefit of Notification No. 29/83. The said Notification reads as follows: "In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest to hereby exempt components (including components of fuel-efficient motor cars in. semi-knocked down packs and completely knocked down packs) required for the manufacture of fuel-efficient motor car of engine capacity not exceeding 1000 cubic centimeters from:- (a) So....

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....cars of engine capacity not exceeding 1000 cubic centimeters; and (iii) the importer shall, within such period as the Asst, Collector of Customs may specify in this behalf, produce a certificate from the Asst. Collector of Central Excise in whose jurisdiction the factory manufacturing such fuel-efficient motor cars is situated to the effect that such imported components (including components of fuel-efficient motor cars in semi-knocked down packs and completely knocked down packs) have been used in the manufacture of fuel-efficient motor cars of engine capacity not exceeding 1000 cubic centimeters. Explanation. - For the purpose of this notification, "fuel efficient motor car" in respect of a motor car of engine capacity not exceeding....