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2021 (10) TMI 1341 - AT - CustomsBenefit of exemption - Import of goods Automatic/Semi-automatic winding Machines, Automatic Testers for manufacture of Plastic Film Capacitors - eligibility for exemption under N/N. 25/2002-Cus. Dated 1.3.2002 as amended - case of the department is that as per the heading of the exemption notification i.e. Exemption to capital goods imported to use by IT/Electronic industry, since the appellants factory is not a IT/Electronic industry therefore as per the heading of the notification, they are not eligible for exemption - HELD THAT:- The exemption was denied merely on the basis that heading of the notification given by the publisher is of “Exemption to the goods of IT/Electronic industry” and also on the basis of budget speech. It is found that the heading is not a part of the notification however, the goods imported by the appellant is squarely covered under the table given in the notification and also the finished goods wherein the same is also clearly given in the table accordingly, the appellant is entitled for exemption. As regard the budget speech, the budget speech is also not a part of the notification, notification has to be read without putting anything either from the budget speech or any heading given by the publisher therefore, so long the goods are undisputedly covered under the table it is eligible for exemption notification 25/2000-Cus. The appellant is entitle only for exemption notification - Appeal allowed - decided in favor of appellant.
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