Specific exclusion in an exemption notification bars relief where imported goods fall within the excluded tariff sub-heading.

An exemption under Notification No. 61/94-Cus. was unavailable where the imported machine was classified under Heading 8479.89 and the notification expressly excluded goods under sub-headings 8479.89 and 8479.90. The Tribunal held that the specific exclusion controlled the claim, and the importer could not rely on the broader description of goods under Heading 84.79 to overcome the express bar attached to the accepted classification. The denial of exemption was therefore upheld against the assessee.

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Issues: Whether the imported machine, classified under Heading 8479.89, was entitled to exemption under Serial No. 56 of the Table annexed to Notification No. 61/94-Cus.

Analysis: Serial No. 56 extended benefit to goods falling under Heading 84.79, but specifically excluded goods under sub-heading 8479.89 and 8479.90. The importer had accepted classification under 8479.89, and the Tribunal held that the specific exclusion in the notification controlled the claim. The alternative contention that the goods were machinery for production of a commodity could not overcome the express exclusion attached to the accepted tariff classification.

Conclusion: The exemption under Notification No. 61/94-Cus. was not available to the imported goods, and the classification and denial of benefit were upheld against the assessee.

Final Conclusion: The appeal failed because the specific exclusion in the exemption entry barred relief once the goods were classified under the excluded sub-heading.

Ratio Decidendi: Where an exemption notification expressly excludes goods falling under a particular tariff sub-heading, the benefit cannot be claimed merely by invoking a broader description in the same entry.

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