TMI Blog2017 (5) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... nterpretation of '-' under Col. 5 can only be interpreted as Nil rate of duty and not otherwise - as per the entry 245, there cannot be any rate charged in excess of '-' for additional duty which would only translate to the conclusion that there would be no additional duty in this case. This is only logical and legal interpretation that can be drawn from this Notification. Appeal allowed - decided in favor of appellant. - C/227/2005 - 40672/2017 - Dated:- 26-4-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri J. Shankar Raman, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per: Madhu Mohan Damodhar The issue involved in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 90 The machinery or equipment specified in List 18, required for textile industry 5% - - 3. Both in original adjudication and in the order of lower appellate authority dated 28.12.2004 (Impugned order), it has been held that rate of duty mentioned for the impugned goods under Col. 5 is - . Hence, while the goods are eligible for concessional rate of duty of basic customs duty at 5%, since there is no concessional rate of duty indicated under Col.5 and if the intention of the Notification was to give full exemption to additional duty of customs, Col. 5 would have been indicated as Nil. On this ground, both these lower authorities have held that no exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the latter for manufacture of these identical goods are imposed in the form of additional duty of customs. 6. Heard both sides. 7. The dispute herein is in a very small compass namely on the interpretation of the Tariff Notification No.17/2001-Cus. dt. 1.3.2001, specifically, the interpretation of the symbol - . 8. Where the words of a statute are plain, precise and unambiguous, the intention of the Legislature is to be gathered from the language of the statue itself and no external aid is admissible to construe those words. It is only where a statute is not exhaustive or where its language is ambiguous, uncertain, clouded, or susceptible of more than one meaning of shades of meaning that the external aid may be looked into fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avail of any exemption benefit in Col. 4 or 5, they would have to satisfy further conditions given in Col. 6. 11. Coming back to the impugned goods at Sl. No.245 has indicated the rate of 5% BCD, which means that duty in excess of this rate cannot be charged for these goods. In respect of Col.5 for additional duty of customs, - is being indicated. There is no Explanation or proviso or clarification given in the notification indicating that where such - is indicated, the same would be taken as merit rate of duty. Indeed that cannot be so, for the simple reason that in a number of cases, like those pointed by learned counsel, merit rate of 16% has been clearly indicated under Col. 5 corresponding to those items. Inevitably, then as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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