2024 (12) TMI 1036

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....ant Smt. Anandalakshmi Ganeshram, Authorized Representative for the Respondent ORDER Per : Shri P. Dinesha The taxpayer, feeling aggrieved by the denial of exemption of Basic Customs Duty [BCD] to them in the Order-in-Original No.341/2012 dated 29.06.2012 passed by the Deputy Commissioner of Customs (Gr.5A), Chennai which having been upheld in Order-in-Appeal by the First Appellate Authority,....

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....h has even considered the amended Notification dated 17.03.2012 and, therefore, she would urge that the issue is no more Res Integra. 3. Per contra, Smt. Anandalakshmi Ganeshram, ld. Assistant Commissioner supported the findings of the Commissioner. She has placed reliance on the order of Delhi Bench in the case of M/s.Sony India and Others - 2018-TIOL-763-CESTAT-DEL. 4. We have considered the r....

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....ing the earlier decision in Sun Export Corporation v. Collector case [1997 (93) E.L.T. 641 (S.C)]. To apply the said ratio to the facts of a case, presence of ambiguity in the subject for interpretation is a sine qua non. If there is no ambiguity in the interpretation of the exemption Notification, the same should be liberally interpreted adopting the tools of interpretation applicable to a Notifi....

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....t e.g. recording time is less than 30 minutes in a single sequence using the maximum storage (including expanded) capacity, then the cameras would be eligible to the benefit of the said Notification. Also, the Revenue has never claimed that there is ambiguity in the said Notification. On the contrary, the Learned Special Counsel in the written submission mentioned that there is no ambiguity in the....