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2017 (4) TMI 417 - AT - CustomsProject import - Exemption from ADD - N/N. 6/2002-CE dt.1.3.2002 - denial on the ground that the device as a whole was not imported - Revenue’s objection was that since N/N. 21/2002-Cus. dt. 1.3.2002 was issued for power generation projects under Project Import Registration, simultaneous benefit shall not be allowed under N/N. 6/2002-CE dt.1.3.2002 - whether the Additional Duty of Customs is exempt on Turbine imported through Tuticorin Port in terms of N/N. 6/2002-CE dt. 1.3.2002 while Customs duty exemption under N/N. 21/2002-Cus. dt. 1.3.2002 was granted to the appellant under project import registration? - Held that: - exemption is granted at public cost subject to certain conditions, stipulation as well as limitations which cannot be very casually to be applied to interpret the intention of an exemption notification. That requires very strictly interpretation so that exchequer does not suffer by virtue of exemption granted liberally. Law is well settled that if by a prima facie consideration, of exemption is grantable, then liberal approach is permissible. But that is not the case here. Prima facie, Turbine does not produce energy without being integrally connected to other energy producing devices. Therefore any grant of exemption benefit of additional duty of customs to turbine shall defeat purpose of the law and shall cause loss to the public revenue. Accordingly, appellant not being entitled to the grant of exemption under N/N. 6/2002-CE, appeal is dismissed - decided against appellant.
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