2021 (10) TMI 1341

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.... Dharmendra Kanjani, Superintendent (AR) ORDER RAMESH NAIR The issue involved is that whether the appellant's import of goods namely "Automatic/Semi-automatic winding Machines, Automatic Testers are eligible for exemption Notification No. 25/2002-Cus. Dated 1.3.2002 as amended when it is used in the manufacture of "Plastic Film Capacitors". The case of the department is that even though the ite....

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.... the heading which is given by the publisher of the Excise Law Times (Centax Publication) is not a part of the notification. Therefore, on that basis only exemption cannot be denied. He placed reliance on the following judgments: Amin Merchant V/s. Chairman, Central Board of Excise & Revenue 2013 (338) ELT 164 (S.C.) Fomento Resources Pvt. Ltdl V/s. Union of India 2019 (367) ELT 897 (Bom.) J....

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....s not a part of the notification however, the goods imported by the appellant is squarely covered under the table given in the notification and also the finished goods wherein the same is also clearly given in the table accordingly, the appellant is entitled for exemption. 4.1 As regard the budget speech, the budget speech is also not a part of the notification, notification has to be read withou....