2007 (12) TMI 67

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s and also seen said notification. The same provides concessional rate of duty in respect of the capital goods required for manufacture or production of goods and for other purposes enumerated in the said notification, subject to fulfilment of certain conditions annexed thereto. The relevant condition, which does not stand fulfilled by the appellant, is condition No. 6 which for better appreciation, we reproduce below: "6. The capital goods imported, assembled or manufactured are installed in the importer's factory and a certificate from the jurisdictional Assistant Commissioner of Central Excise is produced within six months from the date of completion of imports or within such extended period as the said Assistant Commissioner of Custo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... After hearing the learned SDR, who reiterates the findings of the authorities below, we find that one of the condition for extending the benefit of Notification No.110/95, admittedly does not stand fulfilled by the appellant. The concessional rate of duty under the notification is dependent upon the fulfilment of condition annexed thereto. It is well settled law on interpretation of notification that the same can neither be restricted nor scope of the same can be enlarged by introducing extraneous expression. Further, when the language in the notification is unambiguous and does not call for two different interpretations, it is not permissible to to go to legislative intent. We find the language used in the said condition is clear and lead....