Plain-language exemption for sewing machines without in-built motors upheld despite provision for later motor fitting.

Sewing machines imported without an in-built motor were held to fall within the exemption entry for machines other than those with an in-built motor. The notification was construed according to its plain language, and the mere presence of a provision for fitting a motor did not exclude the goods when no motor was fitted at import. The concessional customs duty and nil countervailing duty under the exemption notifications were therefore available, and the Revenue's challenge failed.

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Issues: Whether sewing machines imported without an in-built motor but having a provision for fitting one were entitled to the concessional customs duty and nil countervailing duty under the relevant exemption notifications.

Analysis: The goods were found to be imported without an in-built motor. The relevant entry in the notification covering sewing machines other than those with in-built motor was construed according to its clear language. The notification did not exclude sewing machines merely because they contained a provision for an in-built motor if such motor was not fitted at the time of import.

Conclusion: The benefit of the exemption notifications was available to the imported goods, and the Revenue's challenge failed.

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