2000 (1) TMI 285

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..... per : Gowri Shankar, Member (T)]. - The question for determination in this appeal is eligibility to Notification 207/88 (till it was amended to 63/91 on 20-5-1991) to parts of saw blades manufactured by the appellant. The notification as it stood before the amendment exempted handsaws and blades for saws of all kinds (including slitting, slotting and toothless saw blades). In the impugned order, .....

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..... s with the goods specified in heading 82.02 of the Tariff as it stand to. The parts of these goods were classifiable within the same heading. These includes parts of these goods classifiable in the same heading and the subsequent amendment is clarificatory and therefore retrospective. 4. The departmental representative points out that the exemption notification should be construed strictly. .....

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..... absence of chapter note) be classifiable under heading and be covered by the notification. It is also settled law that the provisions of the notes to a chapter in the Tariff cannot be applied in construing the exemption notification. As the notification stood (before it was amended) it cannot be concluded that it included parts of saw blades. The amending notification issued in 1991 which exempte .....

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