2019 (2) TMI 691

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....09 for clearance of the imported goods purchased on high seas sale basis, declaring the same as "Electronic Sensor Paver Vogele - Model Super 1800-2 with AB 600-2 TV screen for laying bituminous pavement upto 9 meter width" claiming exemption Notification No.21/2002-Cus. dated 1.3.2002. On examination, since it was found that the imported machine having minimum pavement width of 3 meters, whereas the minimum width of pavement required 7 meters to qualify for the benefit of Notification No.21/2002-Cus. dated 1.3.2002 (serial No.230), demand notice was issued proposing denial of the benefit of the said notification and recovery of duty short paid. On adjudication, demand of duty of Rs. 26,58,075/- was confirmed denying the benefit of Notifica....

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....tuminous pavement of 3 meters only. It is also not in dispute that only with addition of bolt-in extensions, i.e. with accessories, the machine could be capable of laying bituminous pavement of 7 meters and above. We find that identical issue has been considered by the Larger Bench of this Tribunal in Ramky Infrastructure Ltd. (supra) case, wherein it is observed as follows:- "8. Now, the issue before us is whether the machines in question fulfil the criteria laid down under the Notification. The only contention of the present respondents is that with the addition of bolt-in extensions, the machine in question is capable of laying bituminous pavement of 7 meters size and above. From the purchase order and from the packing list, we find t....

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.... or an exemption provision to relieve him of the tax liability must establish clearly that he is covered by the said provision. In case of doubt or ambiguity, benefit of it must go to the State. This is for the reason explained in Mangalore Chemicals and other decisions, viz., each such exception/exemption increases the tax burden on other members of the community correspondingly. Once, of course, the provision is found applicable to him, full effect must be given to it. As observed by Constitution Bench of this Court in Hansraj Gordhandas v. H.H. Dave [1978 (2) E.L.T. (J350) (S.C.) = 1969 (2) SCR 253] that such a Notification has to be interpreted in the light of the words employed by it and not on any other basis. This was so held in the ....