TMI Blog1999 (3) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... hines are imported as one composite machine reference of each separate machines with (') would have no meaning. This will make this notification unworkable, hence Tribunal rightly rejected Revenue interpretation. The notification has to be interpreted to give true import and meaning, not to make it purposeless and nugatory. It is well settled which is also provided in Section 13 of the General Clauses Act, 1897 of the Central Acts that unless there is anything repugnant to the subject or context the word singular shall include plural and vice versa. The Tribunal interpreted the word `machine' to be `machines' and, in our opinion, rightly so. It seems by this restrictive interpretation the very purpose of this notification since completely d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of the original notification. But, being a quasi judicial authority, it can only interpret the law as it stands and cannot correct the law. Hence interpreted the said notification to be for one single composite machine, so no benefit could be given, hence respondent's appeal was rejected. A revision was preferred by the assessee before the Central Government which was subsequently transferred to the Tribunal. The Tribunal allowed the Revision. Aggrieved by this order Revenue has filed the present appeal. 4.The assessee produced two letters before the Tribunal, one is letter dated 29th November, 1980 of the Department of Electronics that the notification of the Department at the time of recommending the equipment for concessional duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s good and sound - does not apply to the construction of an exception or an exempting provision; they have to be construed strictly; A person invoking an exception or an exempting provision to relieve him of the tax liability must establish clearly that he is covered by the said provision. In case of doubt of ambiguity, benefit of it must go to the State." 6.Thus submission is that construction of exempting provision has to be construed strictly and the burden is on the assessee invoking the exemption clause to establish that he is covered by the said provision. This was a case where the question was, whether accessory could be included within the notification of exemption which qualifies machine only. It was held that before exemption co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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