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Interpretation of Customs Notification No. 118/80 for classification of imported goods under heading 90.28(1) - Whether the words in parenthesis (6 1/2 digits and above) in Sl. No. 31 of the Notification qualify both Multimeters and Voltmeters or only Voltmeters. Analysis: The case involved a Revenue appeal and a Cross appeal by the importer against an order passed by the Collector (Appeals), Madras, regarding the classification of imported "Univolt Digital Multimeter" under heading 90.28(1) of the Tariff with reference to Customs Notification No. 118/80. The dispute arose as the lower authorities assessed the goods without considering the benefit of the said Notification, leading to a demand for the difference in duty. The crux of the issue was whether the goods, being 3.5 Digit LCD, fell under the description in Sl. No. 31 of the Notification, which specified "Precision digital RMS multimeters and voltmeters (6 1/2 digits and above)." The lower authority contended that the words in parenthesis qualified both Multimeters and Voltmeters, while the importer argued that it referred only to Voltmeters. Upon appeal, the Collector (Appeals) analyzed the interpretation of similar entries in the Notification, specifically referring to Entry No. 25 concerning "Tension Meters and Bond Pull Testers," and concluded that the words in parenthesis should be deemed to qualify voltmeters alone. The Revenue, represented by the Learned DR, contended that the words (6 1/2 digits and above) referred to both items, not exclusively to voltmeters, and criticized the Collector's reliance on Entry No. 25 for interpretation. The Learned Advocate for the importer supported the Collector's interpretation, emphasizing the need for a plain reading of the words and drawing parallels with the amendment in Entry No. 25. After considering the arguments from both sides and examining the Notification, the Tribunal, referencing the case law and the interpretation of the word "and," ruled in favor of the Revenue appeal. The Tribunal held that the words in parenthesis applied to both Precision digital RMS multimeters and voltmeters, rejecting the contention that it referred only to voltmeters due to the absence of a comma after the first item's description. Drawing on the precedent and the requirement to interpret "and" conjunctively, the Tribunal overturned the impugned order, allowing the Revenue appeal and dismissing the Cross appeal. In conclusion, the Tribunal's decision clarified that the words in parenthesis (6 1/2 digits and above) in the Notification encompassed both Precision digital RMS multimeters and voltmeters, emphasizing the conjunctive interpretation of "and." The ruling underscored the importance of statutory interpretation and established that the conditions applied to both items, aligning with the Revenue's position and setting aside the Collector's decision.
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