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2015 (4) TMI 806 - AT - CustomsExemption from Customs duty under Sl. No. 56 - Notification No.25/99-CUS dated 28.02.1999 - whether specific grant of the notification can be interpreted to expand the scope of the grant when duty exemption is granted at the public cost - Held that:- If the interpretation suggested by the appellant that "degaussing coil" is" inductor" that shall defeat the spirit of the public grant and also run counter to the legislative mandate. Both goods being distinct by their character and utility and recognised by two different entries at different serial numbers of the notification, to serve their different purpose, one is not substitute of the other. Once a benefit is confined to a particular grant, that cannot be interpreted to be meant for any other purpose for which the legislature did not extend such grant. So also, the inductor specified in column 4 under Sl. No. 56 of the notification is confirmed to use of the raw-material mentioned in column 3 thereof. Therefore grant of Sl. No.56 is not extendable to any other goods under any fiction which otherwise shall result in abuse of the public grant. - Denial of benefit of notification justified - Decided against assessee.
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