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TMI Blog1989 (8) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... said Notification "Tools Room Precision Optical Co-ordinate Jig Boring Machine including Numerical (Control)" can be allowed under concessional rate of 25% ad valorem. The appellants have filed a catalogue for the goods imported, namely (1) Aciera Semi Jig Boring Machine model 23 STA (2) a photo of the said machine showing the position of a digital read out, (3) a catalogue for a digital measuring system by Bausch & Lomb and (4) a letter from the suppliers M/s. Aciera SA Switzerland stating that the goods supplied were Jig Boring Machine and confirming that a special discount of 10% was extended due to exhibition purposes. It was also stated that the digital read out is to measure the traveresness of the co-ordinate on jig boring machine with the resolution of 005 mm. It was also stated that the digital readout was a part of the supply of the machine. The adjudication authority was of the view that the machine has been built without any optical reading device and has been provided with a digital readout on payment of additional price. The supplier also confirmed that the machine had no built in optical coordinate system but had been built with a digital measuring system ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order is taken as the relevant date, then no C. V. duty is leviable as prior to 1-3-1979, C.V. Duty in respect of goods falling under T.I. 68 was completely exempt by Notification No. 364/76." In support of his arguments he has relied on the following judgment :- "1988 (12) E.T.R. 12 - Shri Kanwal Pal Singh and Two Ors. v. Collector of Customs, Kanpur - New grounds of appeal can be always be taken before the commencement of the proceedings. Specially legal grounds can always be taken at any stage. If the ground of appeal raised by the appellants is purely a legal ground and on the issue of jurisdiction it can always be raised at any stage." 4. Shri C.V. Durghayya, the learned JDR has opposed the raising of additional grounds of the appeal. He has argued that the same were not raised earlier and as such the same should be rejected. We have heard both the sides on the issue of the raising of the additional ground of the appeal. The additional grounds were raised before the commencement of the proceedings. The Hon'ble Supreme Court in the case of Commissioner of Sales Tax v. Sarjoo PrasadRam Kumar reported in 1976 (37) S.T.C. 533 held that " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an, the learned Advocate has argued that no C.V. Duty can be charged in terms of Notification No. 364/76-Cus., dated 2nd August, 1976, if the date of Bill of Entry is taken as 19-1-1979. Shri V. Sridharan, the learned Advocate has argued that the appellant has imported the Jig Boring Machine. It is a Tool Room Machine. Shri Sridharan has further stated that machine imported by the appellants fully qualifies terms for the benefit of Notification No. 40/78-Cus., dated 1st March, 1978. Shri Sridharan has explained that basic nature of the machine is the same. He has referred to 'Basic Machine Reference Hand Book' by Arthur Meyers (Industrial Print) First Edition 1988 - page 112. He has pleaded that he has got nomenclature and as such the appellant is entitled to benefit of Notification No. 40/78-Cus., dated 1st March, 1978. 7. Shri C.V. Durghayya, the learned JDR who has appeared on behalf of the respondent has slated that original Bill of Entry No. 1998/82 dated 19-1-1979 was filed. He has referred the Bill of Entry and he has stated that the description of the goods imported in the Bill of Entry is different from the goods those mentioned in Notification No. 40/78-Cus., dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the absence of any clear and unambiguous provision that exemption will be granted in respect of parts of the engines, which must be all the parts constituting the engine or engines, the scope of the notification cannot be restricted. Accordingly it must be held that the 'parts' referred to in paragraph 2 of Column (2) of the Table to the notification may be all the parts or any or some of the parts of engine or engines in question. Shri V. Sridharan, the learned Advocate has argued that in case his other contentions are not accepted, C.V. Duty charged be refunded as no C.V. Duty was chargeable. 8. We have heard both the sides and have gone through the facts and the circumstances of the case. The facts are not disputed. Bill of Entry was filed by M/s J.B. Advani & Co. Pvt. Ltd., Bombay vide Bill of Entry No. 1998/82 dated 19-1-1979 on behalf of M/s Mani's Press Tools Corporation, Bangalore. The goods were originally imported for exhibition in Imptex Fair and subsequently sold to the present appellants who claimed it.% importation under OGL in terms of SI. No. 4 part A of Appendix 2 of AM 79-80 Policy Book and also claims concessional rate of duty under Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led on 12-3-1987 was considered and treated as a sort of correction of Bill of Entry presented on 12-3-1987." The Tribunal in the case of the Tuticorin Spinning Mills Ltd. v. Collector of Customs, Cochin reported in 1988 (33) E.L.T. 476 (Tribunal) had held that the rate of duty to be the rate when the Bill of Entry was presented. It is a settled law that terms of the Notification have to be construed very strictly. Hon'ble Supreme Court in the case of Hemraj Gordhandas v. H.H. Dave, Assistant Collector of Central Excise & Customs, Surat and Ors. reported in 1978 (2) E.L.T. J-350 held that there is no place of intendment in a taxing statute. It is well established that in a taxing statute there is no room for any intendment but regard must be had to the clear meaning of the words. If the tax-payer is within the plain terms of an exemption, he cannot be denied its benefit by calling in aid any supposed intention of the exempting authority. In a Court of Law or Equity what the legislature intended to be done or not to be done can only be legitimately ascertained from that which it has chosen to enact either in express words or by reasonable or necessary implication (see para ..... X X X X Extracts X X X X X X X X Extracts X X X X
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