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Issues: Whether silane treated glass fabric imported during the interregnum between Notification No. 197/94-Cus. dated 09.12.1994 and Notification No. 202/94-Cus. dated 30.12.1994 was entitled to concessional customs duty under Notification No. 88/94-Cus., on the footing that the later amendment was clarificatory.
Analysis: The dispute turned on the effect of the amendment made by Notification No. 197/94-Cus. to Notification No. 88/94-Cus. and whether the later Notification No. 202/94-Cus. merely restored the original exemption position. The amended wording created an apparent anomaly in the exemption scheme, and the later notification reintroduced the earlier entry in a manner indicating that the government intended to clarify, not withdraw, the benefit for the relevant goods. A construction that made the notification unworkable or produced an absurd result was rejected in favour of one that gave effect to the true intent of the exemption.
Conclusion: The later notification was held to be clarificatory, and the exemption remained available for the disputed period. The duty demands were not sustainable.
Ratio Decidendi: Where an amending notification is issued to remove an anomaly and restore the original exemption structure, it may be treated as clarificatory and applied to the intervening period so as to preserve the intended exemption.
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