TMI Blog2012 (3) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... given due importance - In G.P. Ceramics Private Limited v. Commissioner, Trade Tax, Uttar Pradesh, (2009) 2 SCC 90 - Decided in favor of the assessee - Civil Appeal No. 951 OF 2004 - - - Dated:- 29-2-2012 - H L Dattu and Anil R Dave, JJ For Appellant: Mr V Shekhar, Sr. Adv. Mrs B Sunita Rao, Adv. Mr Sunil Roy, Adv. For Mr A K Sharma, Adv. for Mr B Krishna Prasad, Adv. For Respondent: Mr S K Bagaria, Sr. Adv. Mr Alok Yadav, Adv. For Mr O P Gaggar, Adv. JUDGEMENT 1. This Civil Appeal is directed against the judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short 'CESTAT'), Mumbai in Appeal No.C/43/02-Mumbai, dated 04.09.2003. By the impugned judgment and order, the CESTAT has granted r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue and Shri. S.K.Bagaria, learned senior counsel for the assessee. 6. Shri. Shekhar, learned senior counsel for the Revenue, after bringing to our notice the Notification under which the assessee had claimed benefit for the imported goods, would submit, that, what was imported by the assessee was not in consonance with the exemption notification and, therefore, the authorities under the Act were justified in denying the benefit available under the notification to the assessee. The learned senior counsel further submits, what is imported by the assessee is High Speed Draw Warping Machine with yard tensioning without the pneumatic suction device but with a drawing machine. The learned counsel would submit, since what was imported is not i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification. He further stated vide his letter dated 24.10.2001 that drawing unit is just an essential accessory to the machines imported by assessee and, therefore, is covered under said Entry. The opinion so furnished is taken note of by the Tribunal while granting relief to the assessee. 9. It is a settled proposition in a fiscal or taxation law that while ascertaining the scope or expressions used in a particular entry, the opinion of the expert in the field of trade, who deals in those goods, should not be ignored, rather it should be given due importance. In Collector of Customs v. Swastic Woollens (P) Ltd., 1988 Supp SCC 796 , this Court has observed thus: "4. We are of the opinion that when no statutory definition is provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t exemptions are to be strictly interpreted while some of them insist that exemptions in fiscal statutes are to be liberally interpreted giving an apparent impression that they are contradictory to each other. But this is only apparent. A close scrutiny will reveal that there is no real contradiction amongst the judgments at all. The synthesis of the views is quite clearly that the general rule is strict interpretation while special rule in the case of beneficial and promotional exemption is liberal interpretation. The two go very well with each other because they relate to two different sets of circumstances." 11. In Commissioner of Sales Tax v. Industrial Coal Enterprises, (1999) 2 SCC 607 , this Court has observed: "11. In CIT v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue. But once exception or exemption becomes applicable no rule or principle requires it to be construed strictly. Truly speaking, liberal and strict construction of an exemption provision is to be invoked at different stages of interpreting it. When the question is whether a subject falls in the notification or in the exemption clause then it being in the nature of exception is to be construed strictly and against the subject but once ambiguity or doubt about applicability is lifted and the subject falls in the notification then full play should be given to it and it calls for a wider and liberal construction. (See Union of India v. Wood Papers Ltd. and Mangalore Chemicals and Fertilisers Ltd. v. Dy. Commr. of Commercial Taxes to which re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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