2022 (6) TMI 1263

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....d materials, some materials like Automatic winding machine, automatic tester, reflow oven, centurion, precision solder paste printer, pick & place machines, etc are required by the appellant and equipment and machinery namely (i) Reflow Oven, (ii) Precision Solder Paste Printer, (iii) Pick and Place Machines, (iv) Conveyor Belt System, (v) Automatic Test and Inspection Equipment and (vi) Automatic Test and Inspection Equipment which were ordinarily imported by the appellant from foreign countries. In the present case, such equipment and machinery were imported by the appellant under six bills of entry being Bill of Entry Nos. (i) 7257602 dated 28.7.2018, (ii) 7558373 dated 08.08.2018, (iii) 7785388 dated 25.08.2018  (iv) 7738453 dated ....

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....emand note for recovery of government dues. The said letter for recovery was issued in pursuance to the Order-In-Original earlier passed vide OIO No.2/JC/(instu)/Paldi/Information/2019 dated 08.04.2019. The appellant being aggrieved by the said letter filed an appeal before the learned Commissioner (Appeals) who has upheld the recovery letter dated 06.01.2020 therefore, the present appeal filed by the appellant. The case of the department is that the exemption notification under the Sl. No. 11,29 & 57 of the table of the notification is applicable to only IT Industries whereas, the appellant's factory is manufacturer of induction melting and heating furnace as well as induction welding equipment, on this ground exemption was denied. 02. ....

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.... cannot be denied. This issue has been considered by this tribunal wherein, the following order was passed:- "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 items are covered under the notification but as per the heading of the exemption notification i.e. "Exemption to capital goods imported to use by IT/Electronic industry" since the appellants factory is not a IT/Electronic industry therefore as per the heading of the notification, they are not el....

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....sidered the submission made by both the sides and perused the records. We find that the exemption was denied merely on the basis that heading of the notification given by the publisher is of "Exemption to the goods of 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, the budget speech is also not a part of the notification, notification has to be read without putting anything either from the....