TMI Blog2006 (7) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Deputy Commissioner of Customs (Imports), Cochin rejecting the prayer for grant of the benefit of Notification No. 21 / 2002 dated 1.3.2002 as amended in respect of plastic bags which has been embossed with the words "Bags Made in China". The authorities below have concluded that embossing cannot be treated as printing. The Notification granted benefit to tags, labels, printed bags, stickers, belts, buttons or hangers imported by bona fide exporters. The appellant's contention in terms of Note 2 to Chapter 49 of the First Schedule to the Customs Tariff Act, 1975, is that the term "printed" includes "embossing". They have also referred to Shorter Oxford English Dictionary, 3rd Edition which defines the meaning print to include the wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CC Vs. Maestro Motors Ltd. (supra) and the Larger Bench judgment of the Tribunal in the case of India Airlines (supra) would clearly apply to the facts of the case. The meaning given to the term can be read while interpreting the words in a Notification as held in the Apex Court ruling. Portion of Para 9 of the said judgment is reproduced herein below. 9. The question then arises as to whether M/s. Maruti Udyog Ltd. is entitled to benefit of Notification No. 29/83. The said Notification reads as follows: "In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest to hereby exempt components (including comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stry (Department of Heavy Industry) and the Industrial Adviser or the Additional Industrial Adviser of the Directorate General of Technical Development in the Ministry of Industry for the manufacture of fuel efficient motor cars of engine capacity not exceeding 1000 cubic centimeters; and (iii) the importer shall, within such period as the Asst, Collector of Customs may specify in this behalf, produce a certificate from the Asst. Collector of Central Excise in whose jurisdiction the factory manufacturing such fuel-efficient motor cars is situated to the effect that such imported components (including components of fuel-efficient motor cars in semi-knocked down packs and completely knocked down packs) have been used in the manufacture of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he conditions of the Notification. Further a Notification has to be interpreted in terms of its language. If in the Notification exemption is granted with reference to tariff items in the First Schedule to the Customs Tariff Act, 1975, then the same Rules of Interpretation must apply. In that case the goods will be classified, even for the purposes of the Notification, as they are classified for purposes of payment of customs duty. But where the language is plain and clear effect must be given to it. In this Notification what is exempted is components, including components of fuel efficient motor cars in semi-knocked down packs and completely knocked down packs. Undoubtedly, for purposes of levy of custom duty, by virtue of Interpretative R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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