TMI Blog2014 (11) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... said notification are machinery, instruments, apparatus and appliances as well as parts or raw materials for the manufacture of the aforesaid items and parts required for renovation or modernization of the fertilizer plant. Further spare parts, raw materials or consumable stores essential for the maintenance of a fertilizer plant is also eligible for the exemption. The exemption is subject to the condition that an officer not below the rank of Deputy Secretary has to certify that the scheme for renovation/modernization has been granted techno-economic clearance by the Department of Fertilizers and recommends in each case the grant of exemption to aforesaid goods and the goods are required for the specified purpose. Goods on which the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Adv. For the Respondent : Shri. Ahibaran, Addl. Comm. (AR) ORDER Per: P R Chandrasekharan: 1. There are two appeals, one filed by the Revenue against Order-in-appeal No. 289/2003-MCH dated 24/07/2003 passed by the Commissioner of Customs (Appeal), Mumbai and the other filed by the appellant M/a. Rashtriya Chemicals and Fertilizers Ltd., (RCF in short) against Order-in-Appeal No. 71/2003 (JCH) dated 16/04/2003 passed by Commissioner of Customs, Nhava Sheva. Since the issues involved in both these appeals are common, they are taken up together for consideration and disposal. 2. The importer, M/s. Rashtriya Chemicals Fertilizers Ltd., imported 16,400 Ltrs of Catalyst HTZ-5 from M/s. Haldor Topsoe A/S Denmark Vide Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, instruments, apparatus and appliances as well as the raw materials for the manufacture thereof or parts required for renovation or modernization of fertilizer plant, spare parts and other raw materials or consumable stores essential for the maintenance of fertilizer plant. The exemption is subject to production of a certificate in this regard from an officer not below the rank of Deputy Secretary to the Government of India. Though the appellant has produced the required certificate, since the catalyst is a chemical facilitating a chemical reaction, it has nothing to do with the manufacture of machinery, plant, apparatus and appliances and therefore, the findings of the lower appellate authority in this regard is incorrect and cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification to,- (A) Machinery, instruments, apparatus and appliances, as well as components (whether finished or not) or raw materials for the manufacture of aforesaid items and their components, required for renovation or modernization of a fertilizer plant; and (B) Spare parts, other raw materials (including semi-finished material) or consumable stores, essential for maintenance of the fertilizer plant mentioned above (hereinafter referred to as the said goods) for bulk scheme; and (iii) Certifies in each case, that the said goods are, or will be, required for the purposes specified above; 2) The value of import of the goods specified in sub-clause (2) (b) of clause (ii) of sub-condition (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a machinery, instrument or appliance or a raw materials or part for the manufacture of the aforesaid items does not stand to any logic. The Hon'ble apex Court in the case of Mangalore Chemicals Fertilizers Ltd. vs. Deputy Commissioner -1991 (55) ELT 437 (SC) laid down the Rule of construction of an exemption notification as follows: The choice between a strict and a liberal construction arises only in case of doubt in regard to the intention of the Legislature manifest on the statutory language. Indeed, the need to resort to any interpretative process arises only where the meaning is not manifest on the plain words of the statute. If the words are plain and clear and directly convey the meaning, there is no need for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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