BANERJEE - (1.) IN the light of the contentions raised and submissions made on behalf of either side, the following question arises for consideration and decision in these appeals : - Whether the benefit of exemption under Notification No.25/95 dated 16 -3 -1995, as amended is available to the goods i.e. printed drawings, designs and plans under the Foreign Transfer of Technology Agreement imported by the respondent ?
(2.) ON the factual score it appears that the respondent imported certain printed drawings, designs and plans under an agreement for transfer of technology for the purpose of setting up a plant to manufacture Polyester, Polyester Filament Yarn and Polyester Staple Fiber : whereas the assessee contended that the goods so imported are covered under Sl. No.10 of the Notification No.25/95 Cus dated 16 -3 -1995 having 'Nil' rate of duty : The Revenue contended that the goods fall under Sl. No. 15 of the notification attracting 10 per cent ad valorem. Before proceeding further with the matter the variable rate of duty chargeable as appears from the table in the Exemption Notification and in particular Sl. Nos. 10 and 15 thereof are noted hereinbelow. TABLE JUDGEMENT_243_JT7_2001Html1.htm The factual score further depicts that by reason of the classification of the goods in question by the revenue authorities as falling under Chapter 49.11, the goods imported were valued at DM -32, 66,900.00 equivalent to Rs.7,50,61,438.00 for the purpose of duty thereon. The Commissioner of Customs however took the view that by reason of non - payment of duty as presented in the table as above the goods are liable to be confiscated and since the same were not available for such confiscation, he imposed penalty of Rs.10 lakhs on the importer under S.112 of the Customs Act and further penalty of Rs.5 lakhs each on three of the Directors of the Company being the importer herein and hence the appeal before the Tribunal (CEGAT). The Tribunal however, on a detailed judgment came to the conclusion that the materials imported by the appellant are books coming under Tariff item 49.01 and thus coming within the ambit of Sl. No. 10 of the Exemption Notification by reason wherefor question of levy or payment of any duty for the same would not arise as for the articles so imported rate of duty was 'Nil' in terms of the Exemption Notification. The order of the Commissioner of Customs thus stood reversed in its entirety including that of the penalties imposed and hence the appeal by way of a special leave petition by Commissioner of Customs, New Delhi and the subsequent grant of leave by this Court. Incidentally, in view of certain conflicting decisions of the Tribunal the matter was referred to the larger Bench of the Tribunal and the latter upon consideration of the relevant facts and materials on record, came to the conclusion as regards entitlement of the assessee under the exemption notification as detailed above.
(3.) SIGNIFICANTLY, in this appeal, we have to decipher the true intent and meaning of the words 'printed books' and manuals as covered under Serial No. 10 as also 'plan', 'drawing' and designs as covered under Serial No.15 of the concerned notification. Let us first analyse as to the true grammatical meaning of the words included in Sl.No.15 to wit : "plan, drawings and design". Plan in common acceptation means a drawing or diagram made by projections on horizontal plane. The law Lexicon attributes it to be a design or a sketch and is a draft or form of representation and its synonyms are sketch and design. Corpus Juris Secundum (Vol.70) attributes a meaning in the similar vein as a draft or form or representation of a horizontal section of anything, as of machinery; a map ... ... a scheme; a project, also a method of action, procedure, or arrangement.;