2021 (10) TMI 1341

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....dvocate For the Respondent : Shri. 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....

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....ssessee. He submits that the budget speech or 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 ....

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.... IT/Electronic industry" and also on the basis of budget speech. We find that the heading is 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,....