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TMI Blog1997 (5) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - The appellants imported a consignment of Mosilit Heating Elements. They claimed the benefit of Customs Notification No. 347/86. They had also obtained a certificate recommending grant of the concessional rate of duty from Commissioner of Industries. Their claim was rejected on the ground that Entry 2 of Notification 347/86 exempts Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g. Mills Ltd. v. Collector of Central Excise, Jaipur - 1995 (77) E.L.T. 474 (S.C.) and Bombay Oil Industries Pvt. Ltd. v. Union of India - 1995 (77) E.L.T. 32 (S.C.). 4. We have heard both sides. The notification exempts goods specified in the table appended to the notification subject to the condition that; "An officer not below the rank of a Joint Director in the Department of Electronics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating element. "Kanthal" is a trade name of the Swedish Company and "Mosilit" is the trade name of the German Company". There is a letter also dated 15-1-1991 from Deptt. of Electronics, Govt. of India addressed to the appellants which clarifies that Mosilit and Super Kanthal are trade names. The letter states that : "The heating elements by both suppliers are based on a chemical composition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for the reason that these are cheaper in price and the quality is yet the same. Notification No. 31 exempts Super Kanthal Heating Element. There is no dispute about the use of the product. The Collector himself admits that Super Kanthal Heating Elements and Mosilit Heating Elements are technically one and the same. The benefit has, however, been denied on the ground that notification mentioned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e restricted only to a particular trade name. It could not be the intention to exempt a particular trade name and yet deny exemption to exactly same goods with the same composition but bearing another trade name. It is true that exemption has to be a construed strictly but, once the fact of exemption is satisfied, notification has to be given full force. Considering the various certificates issued ..... X X X X Extracts X X X X X X X X Extracts X X X X
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