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2014 (1) TMI 475 - AT - CustomsBenefit of Notification No. 174/66, dated 24-9-1966 - Re-imported cabling of gas turbine after repair - Held that:- condition imposed in the Notification in Clause-4 is that the goods are being imported for personal use and not for sale and Clause-3 provides that the benefit of Notification is not available in case at the time of import the ownership of goods has been changed from the family of exporter. Such conditions clearly leads to the conclusion that the Notification is for individuals only - provisions of Notifications are to be strictly construed and in case of any ambiguity, benefit goes to the State - time of re-import of goods, adjudicating authority has allowed the benefit of another Notification No. 94/90 - Following deicison of Nova Pan (India) Pvt. Ltd. v. CCE, Hyderabad [1994 (9) TMI 67 - SUPREME COURT OF INDIA] - Decided in favour of Revenue.
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