9911796707
TMI Blog1996 (11) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... ower authorities issued a demand under Section 28(1) for the difference in duty basing assessment of the goods without according the benefit of Customs Notification No. 118/80 for reasons that the goods were not covered by the said Notification and hence assessment should have been made under heading 90.28(1) at 60% + 10% + CVD as against the original assessment. The demand notice was later confirmed for the reason that the impugned goods are of 3.5 Digit LCD and not 61/2 Digits and above in terms of the description in Sl. No. 31 of the Notification which reads :- "Precision digital RMS multimeters and voltmeters ( 6½ digits and above)". 2. On appeal by the importer, the Collector (Appeals) allowed their plea on the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its and above) refers to both the items not to the later item namely voltmeters as has been held by the Collector. He submits that the Collector was not justified in referring to the Entry No. 25 to interpret the entries in S. No. 31 of the Notification. The Learned DR also relied on the ratio of the judgment rendered in the case of Electronic Devices v. Collector of Customs, as reported in 1989 (28) E.L.T. 561 = 1987 (9) ETR 398. 4. The Learned Advocate submitted that the Collector had rightly relied on the wordings appearing in Sl. No. 25 of the Notification pertaining to "Tension meters and Bond Pull Testers etc." wherein in the parenthesis words (upto 1 kg.) was initially present in the unamended Notification. By an unamending N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Learned Advocate has drawn his strong reliance on amendment made to Sl. No. 25 of the Notification, wherein the words (upto 1 kg.) was appearing in parenthesis. By amending Notification, the words (upto 1 kg.) in parenthesis was brought against both the items "Tension meters and Bond Pull Testers". This analogy of the Learned Advocate cannot be applied in the present case as amending Notification pertaining to Sl. No. 25 was more a clarification to the effect that it applies to both the items and it does not mean that prior to the amendment the words upto 1 kg. refers only to Bond Pull Testers and not to Tension meters. It is also well settled that such classificatory amendments have retrospective effect. This argument of the Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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