TMI Blog1998 (7) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that it covers the goods strictly as described in Tariff Heading 82.02 and it does not cover parts of the goods described in the said heading. 1.3 Lower appellate authority, on appeal by respondents herein, allowed the benefit of the said Notification 207/88-C.E. to the segments relying on Bombay High Court s judgment in the case of NIBS India v. U.O.I. [1990 (49) E.L.T. 337 (Bom.)] and also on Tribunal s judgment in the case of BHEL v. Collector [1990 (47) E.L.T. 10 (Tribunal)] which held that when a notification uses identical expression (in relation to goods exempted thereunder) as described in a Tariff Heading, then the same meaning to the expression in the notification should be given as is given to that expression in Tariff Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods under exemption is identical in both notification and Tariff Heading, then meaning given to that expression in Tariff Heading would equally apply to that expression in the notification. But despite the said exception, Hon ble President, Shri S. Venkatesan did not disagree to the conclusion that the notification was inapplicable to the goods since the goods were in the nature of semi-finished, rough machined castings. These could not be treated as parts required for the purpose of initial setting up or for assembly or manufacture of any article falling under the headings listed therein. 2.3 He, therefore, prays for setting aside the impugned order and allowing the appeal of the Revenue. 3.1 Opposing the contention Shri S.R. Shah, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same time, the doctrine of harmonious construction is also to be kept in view and wherever wordings used in the Notification are the same as the ones used in the Rules or the Notes or the Headings or sub-headings, or the scope is similar, it is open to call in aid, or take the assistance of the Interpretative Rules and/or the Section Notes or Chapter Notes and the Notification(s) has to be read in the same sense and the wordings have to be assigned the same meaning unless the context indicates otherwise or some items are expressly excluded. In the present case, the wordings used in the Notifications No. 108/88 and 207/88 are exactly the same as in the Heading 82.02. Therefore, the Chapter Note 2 could be called in aid in order to interpre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Bench, relied upon by the lower appellate authority in the impugned order. That observation of the Honourable President in the case of BHEL in our view cannot be taken as a ratio of the Tribunal s judgment in BHEL. 4.2 In any case, the exception introduced by the learned Honourable President that the expression occurring in Notification relating to some goods, if that expression is identical to the one given in Tariff sub-heading, then the meaning attributed to the expression in Tariff Heading should determine the scope of that expression in the Notification is applicable where the nature and character of goods have been defined or given a certain meaning in Tariff Heading/sub-heading by virtue of Chapter Notes/Section Notes or Interpr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tolls s case also does not help the respondents. The judgment of the Tribunal in Winter Misra Diamond Tolls case does not discuss the citations made by the opposing parties in that case regarding applicability or non-applicability of Section Notes, Chapter Notes or Interpretative Rules of the Tariff to a notification. We are, therefore, of the view that the said case would not be a proper authority for the principle, as contended by the respondents. 4.5 Notification 207/88 admittedly does not specifically include the parts within the scope of the Exemption Notification. In our view, therefore, the benefit of the said Notification cannot be extended to the imported goods. 4.6 Reliance placed by the learned Director for the respondent fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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