TMI Blog1997 (5) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 Super Kanthal Heating Elements whereas they have impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 of the Govt. of India or a Joint Director in the Directorate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany 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 Molybdenum Silicide/Disilicide and are used for high tem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 only Super Kanthal Heating Elements. 5. Once we accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 by statutory authorities and the fact that difference in tw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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