Strict construction of customs exemption notification defeats claim for imported computer peripherals outside covered tariff headings.

Customs exemption notifications must be construed strictly, and entitlement arises only when the imported goods fall within the exact tariff descriptions covered by the notification. Goods classified outside Headings 84.71, 84.73 or 85.24 could not qualify for Notification No. 506/86-Cus. merely because a Department of Electronics certificate was produced or because the goods were intended for use as computer peripherals. The plain wording of the notification prevailed over asserted use, and the exemption claim failed.

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Issues: Whether the imported goods, not being classified under Headings 84.71, 84.73 or 85.24 of the First Schedule to the Customs Tariff Act, 1975, were entitled to the customs exemption under Notification No. 506/86-Cus. dated 24-12-86 on the strength of the Department of Electronics certificate and the asserted use of the goods as computer peripherals.

Analysis: The exemption notification was confined to computer equipment under Heading 84.71, accompanying software under Heading 85.24, and startup spares under Heading 84.73, subject to the stipulated certificate from the Department of Electronics. The imported items were found to fall under other tariff headings, and no challenge was raised to those classifications. The certificate and the intended use of the goods could not override the plain wording of the notification. Entitlement to an exemption had to be established strictly by bringing the goods within the description in the notification.

Conclusion: The imported goods were not eligible for the exemption and the claim to benefit under the notification failed.

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