TaxTMI 
TaxTMI 
2016 (9) TMI 935
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....rticles, the appellant also cleared the same in DTA on payment of appropriate duty in terms of the permission of Development Commissioner, (NEPZ), 2. The issue and or disputes in the present appeal, pertain to the following two category of products:- (a) Demand of duty of Rs. 94,69,300/- on the encyclopedia and dictionary, clearances made in the DTA during the period 2001-02 to 2004-05. (b) Demand of Duty of Rs. 98,72,182 on the catalogue, brochures, Address/year book, folders printed sheets, etc. cleared in the DTA during the period from 2001-02 to 2003-04. 3. The brief facts of the case are that the Show Cause Notice dated 31-03-2006 was issued invoking the extended period of limitation under the proviso to Section....
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....ext contended that notwithstanding the classification of the commodity, the benefit of the notification would be available. The relevant entry to the notification exempts from duty, inter alia printed books classifiable under Chapter 49. A number of decisions of this Tribunal have been cited in support of this proposition, that in considering the scope of exemption under the Customs Act, the Notes to chapters or sections of the tariff and the rules of interpretation should not be applied. However, this issue has been settled by the Supreme Court in its judgement in Steel Authority of India Limited v. CCE - 1997 (91) E.L.T. 529. The Court said that in construing the exemption granted to "tar", the meaning of the term has to be governed from ....
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....e under heading 49.01. In that case articles which are usually understood to be books but would not be classifiable (by virtue of notes to that chapter) under heading 49.01 would not be entitled to its benefit. The specification in the exemption notification of books classifiable under Chapter 49, and not in heading 49.01 shows clearly that it applies to books (as commonly understood) which fall for classification anywhere in the chapter. It would therefore be available to the goods imported by the appellant. Since the benefit of the notification that the appellant claimed has to be extended to the goods, there is not attempt in evasion of duty by it. In these circumstances the fact that it wrongly classified the goods should not, in our vi....
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....ds to be set aside. 7. The Id. AR. for the Revenue, Mr. DK. Deb, relies on the findings of the order of the Commissioner, he further relies on the ruling of the Apex Court in the case of Commissioner of Central Excise, Trichy Vs. Rukmani Pakwell Traders [2004(165) E.L.T. 481 (S.C.)], wherein in the matter of interpretation of statues, it was observed that exemption notification is not interpretable with aid of other notification, strict construction of a notification is to be done in terms of only of its own words. Wordings of other notification are of no benefit in construing a particular notification. The Id. AR. also relies on the ruling in the case of Eagle Flask Industries Limited Vs. Commissioner of Central Excise, Pune, 2004 (171)....