TMI Blog2016 (12) TMI 1682X X X X Extracts X X X X X X X X Extracts X X X X ..... r that the appellant is entitled for the benefit of notification if they are manufacturing RF/IF transformers. Admittedly, the appellant is not manufacturing the said transformers. Therefore, the appellant is not entitled for such benefit of notification - appeal dismissed - decided against appellant. - C/646/2011 - Final Order No. C/A/55913/2016-CU(DB) - Dated:- 15-12-2016 - Shri Ashok Jindal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings were initiated against the appellant and benefit of notification was denied. Aggrieved from the said order, appellant is before us. 3. The learned Counsel for the appellant submits that the appellant is entitled for the benefit of notification. As per the notification the appellant is entitled for the benefit on the ground that the notification itself speaks that if enamelled copper wire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... better appreciation, the notification is extracted as under :- 107 85 Self-bonding/self-soldering insulated or enamelled copper wire Deflection parts; Loudspeakers; Relays; Magnetic Heads; RF/IF Coils or Transformers and DC Micromotors up to 13.5. volts and not exceeding 20 watts rating; electronic tuner. 6. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing upon the decision of Hon ble Apex Court in the cases of Johnson Johnson Ltd. (supra) and Gujarat Co-op Oil Seeds Growers Fed. Ltd. (supra) to say that the subsequent notification is clarificatory in nature. The facts of these cases are not applicable in the case in hand as in the case in hand, TRU clarification has been issued for the scope of notification No. 25/1999 and that is not the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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