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2018 (2) TMI 1333 - AT - CustomsBenefit of concessional rate of duty - imported “Ethylene Vinyl Acetate” - N/N. 21/2002 dated 01.03.2002 (Sl. No.494) amended by N/N. 11/2006 dated 01.03.2006 - denial of exemption on the ground that the concession is applicable to “Ethyl Vinyl Acetate”, falling under Chapter 39, whereas the goods imported were Ethylene Vinyl Acetate - whether the imported goods are eligible to the concessional rate of customs duty as per the N/N. 21/2002 dated 01.03.2002 (as amended)? Held that: - The goods imported are “Ethyl Vinyl Acetate”, but during the relevant time, the notification granted the concession only to Ethylene Vinyl Acetate. It is not disputed that these two goods are different. Since the imported goods do not find mention in the notification, the concessional rate of duty cannot be extended to them. The Honorable Supreme Court in the case of Gammon India Limited [2011 (7) TMI 17 - SUPREME COURT OF INDIA] has observed that Exemption Notification, being an exception, is to be strictly construed. Appeal dismissed - decided against appellant.
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