9911796707
TMI Blog1997 (7) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... : Jyoti Balasundaram, Member (T)]. - The issue for determination in this appeal is the eligibility of materials/sub-systems for Digital Electronic International Gateway Exchanges imported by the appellants herein to the benefit of Notification 59/88-Cus. in terms of Sl. No. (iv)3 of the Table annexed thereto - the benefit has been denied by the lower authorities for the reason that the Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the exchange imported earlier is equipped with the main processor which can handle up to 16 lakhs calls attempts in one hour. The exchange purchased from M/s. Ericsson in 1990 has the main processor unit capable of handling 16 lakhs call attempts per hour but since the traffic requirements at that time were less, the appellants did not import the other sub-systems dimensioned to the full cap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation benefit was not available and therefore, the appellants were liable to pay total duty of Rs. 9,92,75,442/-. The amount was paid by the appellants under protest and subsequently, refund was claimed of duty of Rs. 3,96,97,637/- paid in excess. 4. The appellants admit that the imported item is a Sub-system for Digital Electronic International Gateway Exchange and they did not dispute the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the appellants that subsequent import of the sub-system was to increase the capacity which was initially lesser, does not advance the case of the appellants relating to claim for exemption from duty under the Notification. The question of reading in intention of the legislature, which according to the appellants, was to provide for exemption even to sub-systems, does not arise in the face ..... X X X X Extracts X X X X X X X X Extracts X X X X
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