TMI Blog2017 (8) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... n under the notification aforesaid. This being a specific grant, its scope cannot be expanded to cover an alien within its fold. The appellant fails to succeed because of the specific coverage of prescribed goods by the notification not covering the goods imported. Therefore, CD Rom being distinguishable by its very existence in the CTH 84717090 from 84717060 - appeal dismissed - decided against appellant. - Appeal No. C/752/07 - A/88759/17/CB - Dated:- 19-5-2017 - Mr. D.N.Panda, Member (Judicial) And Mr. C.J.Mathew, Member (Technical) Shri.T Vishwanathan, Advocate for appellant Shri.Chatru Singh, Asst. Comm. (AR) for respondent ORDER Per : D. N. Panda 1. Appellant imported CD-RW 52x32x52 GOR5232A LIT and classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst Schedule (hereinafter referred to as the First 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 (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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the decision of the Tribunal in the case of Sanghi Synthetics Pvt. Ltd. 1996 (82) ELT 238 (Tribunal) to support its contention. It was further contended by appellant that if an item is specifically mentioned in the CTH with reference to its main function it is required to be allowed the benefit even if it was capable of performing more than one function. 3. Revenue on the other hand submits that the exemption from additional duty of customs is not permissible to the appellants because the exemption is confined only to CD-Rom or RW drive falling under CTH 84717090. The CD-RW imported by the appellant does not find place in entry 261A of the Table appended to the Notification No.6/2002-CE dated 01/03/2002. Therefore, authority below ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84717010 to 84717060. CD-Rom drive is only eligible to exemption under the notification aforesaid. This being a specific grant, its scope cannot be expanded to cover an alien within its fold. The appellant fails to succeed because of the specific coverage of prescribed goods by the notification not covering the goods imported. Therefore, CD Rom being distinguishable by its very existence in the CTH 84717090 from 84717060, the appeal is bound to be dismissed. 6. In view of the above specific findings made there is no necessity to make academic exercise on the circular and other citations made by the appellants. It can be stated that specific grant of notification excludes the general description of goods from its scope and ambit. ( Dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
