TMI Blog1997 (10) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... derabad (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. - 2155 of 1991 - - - Dated:- 15-10-1997 - S.C. Agrawal and B.N. Kirpal, JJ. [Order]. - This appeal is directed against the judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector of Customs (Appeals), however, accepted the claim of the respondent and held that concessional rate of duty was also chargeable on the import of the Electronic Pitch Tester Attachment. The Tribunal, by the impugned judgment, has affirmed the said view of the Collector (Appeals). Hence this appeal. 4. The learned Additional Solicitor General has urged that since the Tribunal has found that Electronic Pitch Tester Attachment is an attachment which is in the nature of an accessory, the benefit of the concessional rate of customs duty under the Notification dated March 1, 1978 could not be extended to the said attachment and the Tribunal was in error in extending the benefit of concessional duty under the said Notification. In this conn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the tester cannot be excluded from the scope of the notification. No specific condition for such exclusion is mentioned, so long as it is imported along with the main equipment which is eligible for the exemption, it cannot be denied the concession." 6. The Tribunal, in our opinion, 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 (supra) for construing a notification granting exemption from duty. In accordance with the said princip ..... X X X X Extracts X X X X X X X X Extracts X X X X
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