TMI Blog2008 (3) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : P. Karthikeyan, Member (T)].- The appellant M/s. Titan Industries Ltd. (Titan) imported horological raw materials for the manufacture of components of wrist watches in terms of Notification No.36/96 dated 23.07.96 and from 01.03.97 under Notification No. 11/97 (Cus) dated 01.03.97. The imports took place during the period 01.09.96 to 30.03.97. The notifications extended the concessional rate of duty to raw materials and components imported for manufacture of watch parts subject to the condition that the importer followed Customs (Import of goods at concessional rate of duty of manufacture of excisable goods) Rules, 1996 (ICMEGR). As per the ICMEGR, the importer is required to register the manufacturing unit with the juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the jurisdictional Assistant Commissioner. It was submitted that the sample components are tested before the lot is used before the manufacture of watches to ascertain the suitability of the goods imported for assembling of watches. Therefore, the destructive test should be held that the goods destroyed in such tests were also used for the intended purpose as per the exemption notification. 3. Heard both sides. 4. We have carefully considered the facts of the case and submissions by both sides. We find that the Tribunal in it's decision in Titan Industries Ltd. Vs. Commissioner of Customs, Bangalore reported in 2005 (191) ELT 748 (Tri.-Bang.), had held in a similar case involving the appellant held in the context of int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgment the Apex Court relied on the following observation of the Court in Union of India Ors. Vs. M/s. Wood Papers Ltd Ors . [1991 JT (1) 151 at 155]: on how to construed the provisions of the notifications "When the question is whether a subject falls in the notification or in the exemption clause then it being in 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." The ratio of the above judgment is in favour of granting the disputed benefit to Titan. In the circumstances, we allow the appeal filed by remand and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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