9911796707
TMI Blog2001 (7) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... , to be laid at its sports ground at Jalandhar. It claimed the benefit of Notification 109/94 for these goods. This notification exempts from duty synthetic track and artificial surfaces falling under the Heading 95.06 of the tariff, and equipment required for their installation, when imported under the Scheme for Laying Synthetic Tracks and Artificial Surfaces of the Department of Youth Affairs and Sports, Government of India. The exemption is subject to the condition that a certificate is produced at the time of clearance from an officer not below the rank of Dy. Secretary in the Department of Youth Affairs and Sports certifying that the import is under the said Scheme for laying synthetic tracks and artificial surfaces, and also recommen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... departmental representative contends that the notification does not by any means exempt raw material required for laying the tracks. It only exempts the tracks themselves classifiable under Heading 95.06. The fact that the scheme of the Department of Youth Affairs and Sports may specifically relate to various items is not relevant. The notification has to be strictly interpreted and there is no room to consider intention. Exemption is hence available only to the pre-fabricated track material classifiable under Heading 95.06 and not the material which may be required for making of such tracks. 4. In our prima facie view the departmental representative's arguments are right. The scheme promulgated by the Department of Youth Affairs and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial surfaces and synthetic tracks of Heading 95.06. Thus there is clearly an exemption to the material required for laying tracks in addition to the exemption already existing for the tracks themselves. It is settled law that a notification has to be construed strictly. The notification clearly does not exempts raw material required for laying the tracks. 6. The letter dated 25-3-1996 of the Dy. Secretary to the Government of India is not in conformity with the terms of the notification. The notification requires a certificate to say that the import of the synthetic tracks and artificial surfaces was under the scheme and also recommending the grant of exemption. While the letter of the Dy. Secretary says that the Department of Youth A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this stage. Nor is there any evidence cited in support of the claim that there has been continuous practice of extension of benefit to the raw material.
9. While there is a general claim in the application that deposit of duty would be difficult, there is no specific claim of financial hardship and no such claim was placed before us by the Counsel. However, having regard to the fact that the applicant is a public sector body engaged in the development of sports activities we think a deposit of Rs. 50 lakhs would be appropriate. On such deposit being made within a month from the receipt of this order we waive deposit of the remaining amount and stay its recovery.
10. Compliance on 4-9-2001 (4th September 2001). X X X X Extracts X X X X X X X X Extracts X X X X
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