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2018 (8) TMI 1304 - AT - CustomsImport of DVD/CD manufacturing machine - benefit of N/N. 25/2002 dated 01.03.2002 - denial of benefit on the ground that the exemption notification is meant for a complete line of DVD/CD manufacturing machine and they had not imported the complete line - Whether or not the appellant is entitled to the benefit of Sl.No.25 in Exemption Notification No.25/2002, since they have imported part of the machinery listed therein and not the entire replication line? Held that:- The exemption notification provided exemption to CD/CD-R/DVD/DVD-R manufacturing machinery or replication lines. It is not in dispute that the replication line or manufacturing machinery comprises all the machines listed in the exemption notification and the appellant had imported some of the machinery and not others - there were case laws taking both views with respect to the benefit of exemption notification. Some took a liberal view while interpreting the entitlement of a beneficial exemption notification, while others took a strict view. Constitutional Bench of the Hon’ble Supreme Court in the case of CC, Mumbai Vs M/s Dilip Kumar & Co and others [2018 (7) TMI 1826 - SUPREME COURT OF INDIA] has held that When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpreted in favor of the Revenue. The appellant is not entitled to the benefit of the exemption notification - appeal dismissed - decided against appellant.
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