Case Law Details
Inductotherm India Pvt Ltd Vs C.C. (CESTAT Ahmedabad)
Only ground on which the department has been denying the exemption Notification No. 25/2002-Cus dated 01.03.2002 is that the subject imported goods are exempted only if it is imported and used by the IT Industries whereas, in the appellant’s case the industry is not IT Industry but it is induction melting and heating furnace as well as induction welding equipment manufacturing unit. We find that there is no dispute that the subject imported material are clearly specified in the table given in the notification, the notification does not prescribe a condition that the imported goods are eligible for exemption only for IT Industries therefore, so long the goods are specified in the notification against the given Sr.Nos. as mentioned above the exemption cannot be denied.
We have carefully considered the submission made by both the sides and perused the records. We find that the exemption was denied merely on the basis that heading of the Notification No. 25/2002-Cus dated 01.03.2002 given by the publisher is of Exemption to the goods of IT/Electronic industry” and also on the basis of budget speech. We find that the heading is not a part of the notification however, the goods imported by the appellant is squarely covered under the table given in the notification and also the finished goods wherein the same is also clearly given in the table accordingly, the appellant is entitled for exemption.
As regard the budget speech, the budget speech is also not a part of the notification, notification has to be read without putting anything either from the budget speech or any heading given by the publisher therefore, so long the goods are undisputedly covered under the table it is eligible for exemption Notification No. 25/2002-Cus dated 01.03.2002
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
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