TaxTMI 
TaxTMI 
2000 (10) TMI 128
X X X X Extracts X X X X
X X X X Extracts X X X X
....ospective in effect. 2.Shri K. Kumar, ld. Advocate, submitted that the Appellants imported the impugned goods under Bill of Entry No. 793566 dated 20-7-1999 from U.S.A. for and on behalf of Telecommunication Engineering Centre, Department of Telecommunication (TEC, in short); that they claimed exemption from payment of Customs duty under Notification No. 51/96-Cus. which exempts scientific and technical instruments, apparatus, equipments if the importer, Public funded research institution, is registered with the Department of Scientific and Industrial Research; that the Customs cleared the consignment extending the exemption benefit; that subsequently a show cause-notice dated 20-12-1999 was issued for denying the benefit of Notification....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he amendment notification was given effect from the date of the original notification. The ld. Advocate also relied upon the decision in Gujarat Coop. Oil Seeds Growers Ltd. v. C.C.E., Baroda, 1999 (114) E.L.T. 376 (S.C.) wherein a subsequent Notification was held to be a clarifcatory one. Reliance was also placed upon the following decisions : (i) Collector of Customs v. Shaw Wallace - 1990 (50) E.L.T. 143 (T). (ii) CCE, Shillong v. Wood Crafts Products Ltd. - 1995 (77) E.L.T. 23 (S.C.) (iii) Super Casette Industries Ltd. v. CC - 1992 (58) E.L.T. 105 (T) (iv) Indian Al....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fication, the ld. S.D.R. submitted that unless specifically mentioned in the Notification, every notification comes into effect from the date of its issue. Reliance was placed on the decision in the case of Cannanore Spinning & Weaving Mills v. C.C.E., Cochin - 1978 E.L.T. J 375 and I.T.C. Bhadrachalam v. CCE - [1994 (71) E.L.T. 334 (S.C.) = 1994 (52) ECR 331 (S.C.)]. 5.In reply, the ld. Advocate mentioned that the words "the goods are imported by or for delivery to" in Col. (4) by Amending Notification 20/2000-Cus. are to be read with Col. (2) and as such goods can be imported by the Appellants "for" the public funded research institution; that the intent and purpose of the Notification is to be taken into consideration while interpreti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Indian Institute of Technology or Indian Institute of Science, Banaglore or a Regional Engineering College, other than a hospital. (a) Scientific and Technical instruments, apparatus, equipment (including Computers); (b) accessories, spare parts and consumables thereof; (c) Computer software compact Disc-Read only Memory (CD ROM) recorded magnetic tapes microfilms microfliches. If the importer (i) is registered with the Govt. of India in the Department of Scientific and Industrial Research, (ii) Produces, at the time of importation, a cer- tificate from the head of the Institution, in each case, certifying that the said goods are required for research purposes only. After amendment by Notification No. 20/2000-Cus., date....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d research institution. If the scope of the Notification is extended subsequently it does not mean that it would automatically become applicable retrospectively unless and until the Notification specifically provides so. This is what is held by the Supreme Court in Cannanore Spg. & Wvg. Mills case, supra, wherein the Supreme Court held that "The rule making authority had not been vested with the power under Central Excises and Salt Act to make rules with retrospective effect. Therefore the retrospective effect purported to be given under Exh. P-12, (Notification) was beyond the powers of the rule making authority." Further the Larger Bench of the Tribunal in the case of CCE, Vadodara v. Rotomould (India) Pvt. Ltd., [2000 (119) E.L.T. 235 (T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e date of the original notification. Similarly in the case of Wood Craft Products, supra, the Supreme Court after referring to H.S.N. Explanatory Notes, Oxford Encyclopedic English Dictionary and New Encyclopadia Britannica, Vol. 19, the Supreme Court came to the conclusion that words 'similar laminated wood' in Heading 44.08 of Central Excise Tariff must be construed to include within it block boards of all kinds. In view of this finding, the Apex Court observed that the amendment in Note 5 to Chapter 44 with effect from 19-3-90 and thereafter w.e.f. 1-3-1992 merely clarified and made explicit that which was implicit in the Heading throughout. Similarly in Gujarat Co-op. Oil Seeds case, supra, Supreme Court had no hesitation to come to the....