- (1.) Interpretation of notification issued in terms of sub-section (1) of Section 25 of the Customs Act, 1962 being General Exemption No. 121 is in question in these appeals which arise out of judgment and order dated 9.12.2003 passed by the Customs, Excise and Service Tax Appellate Tribunal in Appeal No. C/ 1210/mum and C/51/2002 Mum.
(2.) The relevant portion of the said general exemption notification dated 28.2.1999 is as under:"in exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) , the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading No. or sub- heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, - (a) from so much of the duty of the customs leviable thereon under the said First schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; (b) from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is in excess of the rate specified in the corresponding entry in column (5) of the said Table, subject to any of the conditions, specified in the Annexure to this notification, the condition No. of which is mentioned in the corresponding entry in column (6) of said Table. Provided that nothing contained in this notification shall apply to goods specified against serial Nos. 174,175, 176,177, 178 and 179 of the said Table on or after the 1st day of April, 2000. ' Explanation - For the purposes of this notification, the rate specified in column (4) or column (5) , is ad valorem rate, unless otherwise specified. "
(3.) The goods specified in I. Nos. 182, 184 and 231 of the Table of the notification read as under:;