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1997 (10) TMI 66 - SUPREME COURTWhether the concessional rate of customs duty on the basis of Notification No. 49/F. No. Bud (Cus.)/78, dated March 1, 1978 can be held to be applicable in respect of the said Electronic Pitch Tester Attachment? Held that:- The Tribunal was in error in construing the Notification dated March 1, 1978 to hold that since the Electronic Pitch Tester Attachment has not been expressly excluded in the said notification it must be treated to have been included therein. The said view of the Tribunal is not in consonance with the principle laid down by this Court in Novopan India Ltd., Hyderabad (1994 (9) TMI 67 - SUPREME COURT OF INDIA) for construing a notification granting exemption from duty. In accordance with the said principle it must be held when an accessory to a machine is imported with the machine unless the accessory has been expressly included in the exemption notification it would not be [enured] to the concessional rate of customs duty under the Notification dated March 1, 1978. Having regard to the finding recorded by the Tribunal, the Electronic Pitch Tester Attachment must be held to be an accessory of the Helix Tester imported by the respondent. In favour of assessee.
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