TMI Blog1981 (3) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... mption notification No. 350-Cus./76. The original authority has taken the view that the clause "falling under heading Nos. .........................." appearing in the said Notification No. 350-Cus./76 would qualify the "part" and not the "article" whereas the Appellate Collector has held that the clause "falling under hading......................." would qualify "article" and not the "part" there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 350-Cus./76 would not be eligible for concessional assessment, a show cause notice for review of the appellate order under section 131(3) of the Customs Act, 1962 was issued to the importers on 26-9-1980. 3. In reply to the show cause notice for review, the importers, inter alia, stated that the amendment by virtue of Notification No. 30-Cus./77 did not really make or intend to make any change i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f as the article itself. They further stated that the Customs Department as well as the industry were interpreting the Notification No. 350-Cus./76 to mean that the exemption was applicable to all parts and this interpretation is in fact in vogue for the last 20 years i.e. from the inception of the Notification No. 82-Cus./60 which was on the same lines as the impugned Notification No. 350-Cus./76 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the clause "falling under heading No..................." will qualify 'article' and not the 'parts'. Government further observe that the Hindi version of the aforesaid notification makes the position abundantly clear beyond any doubt. The Government also note that while it was not necessary to go into the intention behind issuing any exemption notification, nevertheless the context cannot be ove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mended notification was only to place the matter, which was already settled in the earlier notification, beyond any shadow of doubt and as such the amended notifications do not make any material difference in the contents effect of the impugned notification. 5. In view of the foregoing, the Government uphold the appellate order which is correct in law and drop the review proceeding. - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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