1999 (12) TMI 57

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....laimed for the purposes of payment of Customs duty thereon the benefit of an exemption Notification (No. 82/86), as amended on 2nd April, 1986. So amended, this is now the said notification read : "In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act,1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do....

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.... 1A of the said notification styrene butadiene latex was not entitled to it. This was the view taken all the way upto the Customs, Excise and Gold (Control) Appellate Tribunal, whose order is under challenge before us. The Tribunal decided in favour of the assessee, agreeing with the argument of its Counsel that the exclusion in clause 1A was only of styrene butadiene rubber and oil extended styre....

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....bber is shown under two sub-heads, 'Latex' and 'Others' and it was submitted that the styrene butadiene rubber referred to in clause 1A of the said notification should, therefore, also be read as covering latex. For the reason that we have already stated, we cannot agree. Clause 1A of the said notification is in the nature of an exception to the principal clause thereof and must be construed with ....