2018 (2) TMI 1333

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....of duty was further reduced to 5% vide Notification No. 11/2006 dated 01.03.2006 by amending the above notification. The benefit of concessional rate of duty was denied by both the authorities below. 2. The relevant entry in the notification is reproduced below: S.No. Chapter or Heading No. or sub-heading No. Description goods of Standard rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) - - - - - - - - - - - - - - - - - - 494. 39 Ethyl vinyl acetate (EVA) 10% - - In the impugned order, the stand taken is that the concession is applicable to "Ethyl Vinyl Acetate", falling under Chapter 39, whereas the goods imported were Ethylene Vinyl Acetate. Hence, it was held that the imported goods ar....

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....estion before us is whether the imported goods are eligible to the concessional rate of customs duty as per the Notification No.21/2002 dated 01.03.2002 (as amended) (Sl. No.494). The goods imported are "Ethyl Vinyl Acetate", but during the relevant time, the notification granted the concession only to Ethylene Vinyl Acetate. It is not disputed that these two goods are different. Since the imported goods do not find mention in the notification, the concessional rate of duty cannot be extended to them. 6. The Honorable Supreme Court in the case of Gammon India Limited has observed that Exemption Notification, being an exception, is to be strictly construed. The Honorable Supreme Court in the above case, has observed as follows: "6.8 The H....