9911796707
TMI Blog2015 (4) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... d Dixit, DR ORDER Per: D N Panda: 1. The appellant admittedly imported PVC electrical tape and PVC wire harness for use in manufacture of inductors under Notification No.25/99-CUS dated 28.02.1999 which granted exemption from Customs duty under Sl. No. 56 to the import of insulating / taping material (including pocket carrier tape) in tape, roll or strip form with or without adhesive for use in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted in 2005(187) ELT 162 (SC). 3. Revenue on the other hand relying on order of the ld. Commissioner (Appeals) submitted that degaussing coil is different from inductor as is appearing in Column No.4 at Sl.No.107 of the above notification 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting/taping material (including pocket carrier tape) in tape, roll or strip form with or without adhesive. Semi-conductor devices, Hybrid Microcircuts. Capacitors; deflection parts; resistors; (other-than heating resistors); semi-conductor devices; inductors Loudspeakers 4.1 So also to resolve the controversy, rival entry at Sl.No.107 of the notification is also reproduced below:- Sl.No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification 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 defe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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