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2019 (11) TMI 127 - CESTAT MUMBAIClassification of goods - Electronic Sensor Paver Vogel Model 1800-2 with AB 600-2-TV for laying bituminous pavement upto 9 meters along with multiplex big SKJ and its accessories - classified under CTH 84306100 or not? - N/N. 621/2002-Cus dated 01.03.2002 as amended - HELD THAT:- The issue in the present case is squarely covered by the decision of the Hon’ble Apex Court in case of M/S GAMMON INDIA LTD. VERSUS COMMISSIONER OF CUSTOMS, MUMBAI [2011 (7) TMI 17 - SUPREME COURT], where it was held that since in the instant case the language of condition No.38 in the Exemption Notification is clear and unambiguous, there is no need to resort to the interpretative process in order to determine whether the said condition is to be imparted strict or liberal construction. The issue is squarely covered against the appellants. However appellants do not dispute the same but have relied upon subsequent clarification issued by the Joint Secretary (TRU) clarifying that benefit of similar exemption notification would be admissible to the constituents of the consortium. Appeal dismissed - decided against appellant.
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