Customs exemption entry interpretation governs the applicable duty rate; excess additional duty paid is refundable.

Where a customs exemption entry leaves column 5 blank, the rate specified in column 4 governs the applicable duty. On that interpretation of Notification No. 21/2002-Cus., serial No. 229 attracted duty at 5%, and additional customs duty collected above that rate was unsustainable. The appellant was therefore entitled to refund of the excess duty paid.

---

---

Issues: Whether the appellant was entitled to refund of additional customs duty paid in excess of the rate indicated in Notification No. 21/2002-Cus. dated 01.03.2002 for serial No. 229, where no rate was shown in column 5 and column 4 prescribed a rate of 5%.

Analysis: The import goods were covered by serial No. 229 of Notification No. 21/2002-Cus. dated 01.03.2002. The dispute turned on the effect of the entry structure in the notification and the interpretation rule that where no rate is shown in column 5, the rate shown in column 4 becomes applicable. Since column 4 prescribed duty at 5% and the appellant had paid additional customs duty beyond that rate, the excess collection was not sustainable.

Conclusion: The appellant was entitled to refund of the additional customs duty paid in excess of 5%.

Ratio Decidendi: Where a customs exemption entry does not specify a rate in the relevant column, the rate indicated in the applicable column of the notification governs, and any duty collected beyond that rate is refundable.

---