TMI Blog2023 (5) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... mption clause or the exemption notification is on the assessee; and if there is any ambiguity in the notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the assessee and it must be interpreted in favour of the revenue. It was also held in the said case that Similar would be the position with regard to the SAD exemption notification. Entry at serial no. 78 of Chapter heading 7113 describes the goods as articles of jewellery and not as parts of articles of jewellery. The Commissioner (Appeals) has recorded a finding that since they are different articles, an assessee cannot claim the benefit of SAD exemption notification on import of parts of articles of jewellery. The finding record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligible for exemption from countervailing duty, CVD under the Notification No. 12/2012-CE dated 17.03.2012, CVD exemption notification, as amended from time to time, and from special additional duty of customs, SAD under the Notification No. 21/2012-CUS dated 17.03.2012, SAD exemption notification. 5. Identical issue was examined at length and decided in the Final Order dated 24.3.2023 decided in Customs Appeal No. 52073 of 2019 Kinjal Precious Pvt. Ltd. vs Commissioner paragraphs 20 to 29 of which are reproduced below. 20. The submissions advanced by the learned counsel for the appellant and the learned authorised representative appearing for the department have been considered. 21. The issue in all the appeals is as to whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant that the legislature could not have intended to only provide the benefit of the exemption notification to articles of jewellery and not to parts of articles of jewellery cannot be accepted. It is for the legislature, in its wisdom, to grant exemption from payment of CVD or SAD and an assessee cannot be permitted to urge that if articles of jewellery have been granted the benefit of exemption from payment of CVD or SAD, the benefit of such exemption should necessarily flow to parts of articles of jewellery‟ also. 25. The decisions of the Tribunal in Derewala Jewellery, 2018 (360) E.L.T. 100 (Tri.-Del.) and V.K. International 2012 (279) E.L.T. 441 (Tri.-Del.), on which reliance has been placed by the learned counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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