TMI Blog2017 (4) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... port registration? - Held that: - exemption is granted at public cost subject to certain conditions, stipulation as well as limitations which cannot be very casually to be applied to interpret the intention of an exemption notification. That requires very strictly interpretation so that exchequer does not suffer by virtue of exemption granted liberally. Law is well settled that if by a prima facie consideration, of exemption is grantable, then liberal approach is permissible. But that is not the case here. Prima facie, Turbine does not produce energy without being integrally connected to other energy producing devices. Therefore any grant of exemption benefit of additional duty of customs to turbine shall defeat purpose of the law and shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, in the course of finalization, Revenue did not allow exemption of additional duty of customs claimed under Notification No.6/2002-CE dt.1.3.2002 holding that the device as a whole was not imported. Added to this, Revenue s objection was that since Notification No.21/2002-Cus. dt. 1.3.2002 was issued for power generation projects under Project Import Registration, simultaneous benefit shall not be allowed under Notification No.6/2002-CE dt.1.3.2002. 3. Ld. counsel on behalf of the appellant submits that ground of denial of above benefit by Revenue is illogical for the reason that there is no debarment in law to grant benefit of respective notifications applicable to the import. When Revenue knew that appellant was going to set up a pow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notifications, those two notifications were read. The Notification No. 21/2002-Cus.dt. 1.3.2002 in so far that is relevant for the present case is reproduced below : Effective rates of basic and additional duty for specified goods falling under chapters 1 to 99 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.17/2001-Customs, dated the 1 st March, 2001 [G.S.R. 116(E), dated the 1 st March, 2001], the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. No. Chapter or Heading No. or sub-heading No. Description of goods Standard rate Additional duty rate Con-dition No. (1) (2) (3) (4) (5) (6) ... ... .... ... ... ... 399 98.01 Goods required for - .... ... .... .... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; and (b) from so much of the Special duty of excise leviable thereon under the Second Schedule (hereinafter referred to as the Second Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table, subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corresponding entry in column (6) of the said Table : Provided that nothing contained in this notification shall apply to goods falling under sub-heading No. 3605.10 against S. Nos. 65, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur consideration in this order and this order is confined only to the dispute on the issue arose in terms of Notification No. 6/2002-CE dt. 1.3.2002 . When Item No.16 of the List 9 under Sl.No.237 of the Table appended to the Notification No.6/2002 is read that indicates that conversion devices producing energy using agricultural, forestry, agro-industrial, industrial, municipal and urban waste is exempt from levy of excise duty. Section 3 of the Customs Tariff Act, 1975 provides level playing field to realize additional duty of customs equal to the duty of excise when similar goods are imported so as to bring both goods in par bearing the duty burden to compete in domestic market. This intention of the legislature governs the grant of ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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