Home Case Index All Cases Customs Customs + SC Customs - 1999 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (3) TMI 80 - SC - Customswhether the entry 58 of the notification using word `Machine' in singular not plural viz. `Machines', could it include other machines referred in the same notification for granting exemption or it qualifies only one composite machine for resistor to give benefit under it? Held that:- The Tribunal gave good reasons for rejecting the interpretation given by the department. Having considered the submissions for the parties we find in case interpretation given by the department is to be accepted, no assessee could get exemption unless all the machines are imported as one composite machine reference of each separate machines with (') would have no meaning. This will make this notification unworkable, hence Tribunal rightly rejected Revenue interpretation. The notification has to be interpreted to give true import and meaning, not to make it purposeless and nugatory. It is well settled which is also provided in Section 13 of the General Clauses Act, 1897 of the Central Acts that unless there is anything repugnant to the subject or context the word singular shall include plural and vice versa. The Tribunal interpreted the word `machine' to be `machines' and, in our opinion, rightly so. It seems by this restrictive interpretation the very purpose of this notification since completely diluted which led into clarification/modification by the Government through the aforesaid letter. Appeal dismissed.
|