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2001 (3) TMI 95 - SC - CustomsWhether benefit of the notification No. 155/86-Cus., dated 1st March, 1986 be denied to the appellants as serviceable parts out of the dismantled furnace were used besides some indigenous parts along with the imported parts and, therefore, new furnace has not come into existence? Held that:- It is evident from the notification that the expression 'assembly' has been separated from the expression 'initial setting up'. These expressions are intended to cover different situations. We are unable to accept the contention of learned Attorney General that the expression 'assembly' is to take colour from the expression 'initial setting up' and, therefore, without new article coming into existence, the question of claiming benefit under the notification would not arise. The language of the notification is clear and plain. The notification is to be construed reasonably and rationally and not in a manner which deprives the benefit thereof. The expression 'assembly' in the context and setting in which it has been used cannot be construed to mean bringing into of a new article. This expression cannot be equated with the expression 'manufacture'. If the construction as placed by the Tribunal is accepted, it would render the expression 'assembly' in the notification redundant. The expression 'assembly' has been used as opposed to dismantle. The notification does not contemplate denial of its benefit on the ground of reuse of certain parts and/or use of some indigenous parts with the imported parts. Thus, the appellants are clearly entitled to the benefit of the notification. In favour of asseesee.
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