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2017 (5) TMI 547 - AT - CustomsInterpretation of Statute - N/N. 17/2001-Cus. dated 1.3.2001 - interpretation of the symbol '-' - effective additional duty of customs chargeable on the goods imported by the appellant - rate of duty for automatic cone winding machine with yarn splicer and auto doffing system - Held that: - The language of the statute should be read as it is, as opined by Justice G.P. Singh in his book "Principles of Statutory Interpretation". The intention of the Legislature is primarily to be gathered from the language used, which means that attention should be paid to what has been said as also to what has not been said. The interpretation of '-' under Col. 5 can only be interpreted as Nil rate of duty and not otherwise - as per the entry 245, there cannot be any rate charged in excess of '-' for additional duty which would only translate to the conclusion that there would be no additional duty in this case. This is only logical and legal interpretation that can be drawn from this Notification. Appeal allowed - decided in favor of appellant.
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