TMI Blog1998 (10) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (T)]. The appellant is engaged in the manufacture of copper circles and claimed exemption under Notification No. 74/65, dated 1-5-1965, or in the alternative, under Notification No. 54/62, dated 24-4-1962. The impugned order rejected the exemption on the ground that they are not entitled to either exemption notification as the scrap used by them in the manufacture of ingots (from wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no requirement in the notification that scrap should also be classifiable under any particular sub-item of Tariff Item No. 26A. The denial of the notification would be reading into the notification such an additional requirement, which, clearly, is not permissible. 5. Heard Shri S. Nunthuk, learned JDR, who submits that if the intention of the revenue was to grant exemption to circles made out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) of Item No. 26A. Therefore, circles made from all types of scrap mentioned in the notification are eligible to be covered under the notification. The appellants claim for eligibility to the exemption, therefore, does not involve omission of any word or adding any word to the notification. In the circumstances we hold that the denial of the benefit under 54/62 was not correct. The impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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