TaxTMI 
TaxTMI 
2018 (6) TMI 1306
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....track by claiming concessional rate of duty at Sl.No.399 of Notification No.21/2002-Cus dated 01/03/2002, which was amended by Notification No.12/2012-Cus dated 17/03/2012. The goods were cleared on payment of concessional rate of duty. Later on, it was found that the said imported goods were not used in or for manufacture of combine harvester. Therefore, the benefit of exemption notification sought to be denied and in these set of facts, a show-cause notice was issued. The appellant contested the showcause notice and submitted that it was their understanding that they are entitled to avail the benefit of exemption notification during the relevant time, they have taken the opinion from the experts and as per the opinion they were entitled t....
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....or manufacture of combine harvester but were used as spare parts. Therefore, the appellants are not entitled to avail the benefit of exemption notification. In that circumstances, as the language of the notification was clear, therefore penalties are rightly imposed on the appellants. 5. Heard the parties and considered the submissions. 6. To understand the issue placed before us, it is better to extract the contents of the Notification, which are relevant to decide the issue, the same is extracted below: Notification No.12/2012-Cus dated 17/3/2012 Effective rates of basic and additional duty for specified goods falling under Chapters 1 to 98 - Jumbo Notification No. 21/2002-Cus. replaced In exercise of the powers conferred by sub-sect....
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....e to this notification, the condition number of which is mentioned in the corresponding entry in column (6) of the said table. TABLE S. No. Chapter or Heading or Subheading or tariff item Description of goods Standard Rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) 399. 84 or any other Chapter (A) The following goods, namely :- (i) Paddy transplanter; (ii) Laser land leveller; (iii) Reaper-cum-binder; (iv) Sugarcane harvester; (v) Straw or fodder balers; (vi) Cotton picker; (vii) Track used for manufacture of track type combine harvesters; (viii) Sugarcane planter; (ix) Root or tuber crop harvesting machines; (x) Rotary tiller/weeder (B) Parts and components required for manufacture of goods specif....
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....cation has been mis-worded which can be put to human error in drafting. However, we do not find any justifiable reason to support the above finding of the Commissioner (Appeals). It is well-settled principle of law that in case the wordings of notification are not ambiguous, the same have to be interpreted strictly and there is no room for intentment. The conditions attached to a notification are a part and parcel of the notification and it is only subject to fulfilment of such condition that a benefit can be allowed to any assessee. It cannot be said that introduction of such a condition in the notification was not the intention beyond the drafting of the notification and the same must have been crept in on account of some human error in d....