Sri Lankan origin exemption under customs notification survives a wattage discrepancy where origin is verified.

Notification No. 26/2000-Cus. grants nil customs duty to goods of Sri Lankan origin, subject to satisfaction of origin requirements. Where the imported lamps were verified as Sri Lankan origin, a discrepancy in the declared wattage did not affect the essential condition for exemption. The wattage mismatch was therefore not a valid basis to deny the notification benefit, and the exemption was rightly allowed.

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Issues: Whether the benefit of Notification No. 26/2000-Cus. could be denied merely because there was a discrepancy in the declared wattage of the imported lamps, when the goods were found to be of Sri Lankan origin.

Analysis: Notification No. 26/2000-Cus. grants nil customs duty to goods of Sri Lankan origin, subject to satisfaction as to their origin. The origin of the imported goods was not in dispute and had been verified by the DRI. The discrepancy in the declaration regarding wattage did not affect the essential requirement for claiming the exemption, namely the Sri Lankan origin of the goods.

Conclusion: The discrepancy in wattage did not disentitle the importer from the notification benefit, and the exemption was rightly allowed.

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