ORDER
V.P. Gulati, Vice President
1. The issue in the appeal relates to grant of benefit of Notification 71/87. The benefit is available in respect of Joint Air Splicer along with Ancillary equipment for yarn splicing purpose. The respondents have imported only the Joint Air Splicer and not along with the ancillary equipment.
2. The Revenue seeks to read the description of the item as a whole and it has been urged that unless the Air Splicer along with the ancillary equipment is imported, the benefit of notification could not have been granted.
3. The ld. SDR for the department has pleaded that the wording of the notification should be read strictly and the benefit should be given only where the goods imported correspond to the description as set out in the notification. Admittedly in this case, he pleaded that ancillary equipment had not been imported and therefore the benefit of notification for the Air Splicer could not have been allowed.
4. Heard the ld. Consultant, Shri Arokiasamy for the respondents. He adopts the reasonings in the order of the ld. lower appellate authority.
5. We observe the notification in question extends the benefit of the notification in respect of the items specified in Table to the notification subject to certain conditions specified under the notification. The conditions are (1) machineries imported are to be new and No. (2) required export obligation as per condition-2 is fulfilled. The issue before us is only in respect of the condition in which the machine has been imported and the requirement of the export obligation are not the subject matter of the issue before us. On going through various equipments which are mentioned in the table to the notification, we find at Sl. No. 6 where the description Indigo Dyeing Range with or without Air Splicer and there are other machines where the various components which are to be allowed for the benefit of notification along with main machine are mentioned.
6. We observe that the notification has been issued with the purpose of providing the low rate of duty in respect of certain ranges of the textile machinery with certain conditions to be fulfilled by the importers. The details, as has been mentioned, in our view that certain machines along with other items which could be imported with the machine is to ensure that the benefit of notification is not denied if a particular item of machinery is imported along with other equipments. In our view, when notification allows the benefit in respect of Air Splicer along with ancillary equipment for yarn splicing, what can be read from this is that Air Splicer is allowed the benefit and if ancillary equipment are also received with it, the benefit of notification would be given to the ancillary equipment also. Air Splicer is a standard item of equipment and it is possible that to make it functional some other attachments etc. may be required for. That is not to say that Air Splicer itself when imported when these items are not imported would not be accorded the benefit of notification. The notification has been issued with a view to encourage exports and apparently for modernisation of the textile machinery. The beneficent piece of notification to subserve national interest has to be therefore read liberally. In this background, we hold that the benefit of the notification has been rightly allowed by the ld. lower appellate authority. The appeal of the Revenue is therefore dismissed.