TMI Blog2015 (4) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... s not substitute of the other. Once a benefit is confined to a particular grant, that cannot be interpreted to be meant for any other purpose for which the legislature did not extend such grant. So also, the inductor specified in column 4 under Sl. No. 56 of the notification is confirmed to use of the raw-material mentioned in column 3 thereof. Therefore grant of Sl. No.56 is not extendable to any other goods under any fiction which otherwise shall result in abuse of the public grant. - Denial of benefit of notification justified - Decided against assessee. - Custom Appeal No. C/2247/2012-CU(DB) - Final Order No. 51683/2014 - Dated:- 27-3-2014 - D. N. Panda, Member (J) And Manmohan Singh, Member (T),JJ. For the Appellant : Shri S S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for which there is distinct recognition of such different goods by two different entries therein. So also Revenue's submission was that when the bond was executed to import raw material duty free for use in the manufacture of inductor, violation of bond condition denies Notification benefit to the appellant. The appellant abused grant of the notification by fiction. 4. On the aforesaid difference between the parties, we have examined the grant of the notification. The notification in terms of Sl.No.56 shows that the goods enumerated in column No.3 thereof if used in manufacture of the goods mentioned in column 4 therefore, duty exemption is granted to the raw material appearing in column 3 thereof. For appreciation of the usage of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als with insulating material which was the goods imported by the appellant. Wire and insulating materially are virtually and materially different. Therefore, invoking of entry 107 of the notification is ruled out when the goods imported was insulated material was totally different from wire. 6. Now the question comes for consideration is whether specific grant of the notification can be interpreted to expand the scope of the grant when duty exemption is granted at the public cost. If the interpretation suggested by the appellant that degaussing coil is inductor that shall defeat the spirit of the public grant and also run counter to the legislative mandate. Both goods being distinct by their character and utility and recognised by tw ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
