Exemption claim not defeated by wrong notification citation where imported antenna system fit the exemption scope.

Imported antenna systems specially designed for communications equipment were treated as falling within the scope of the exemption notification. The claim for relief was not defeated merely because the appellants had initially cited a different customs notification, since the substance of the claim remained the same and sought reassessment at the same duty rate. A citation of the notification did not create a fresh claim where the operative relief sought was unchanged. The objection based on the change in notification was therefore untenable, and the goods were held eligible for exemption under Notification No. 147/58-Cus.

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Issues: Whether the imported Hygain Antenna System was covered by Notification No. 147/58-Cus. and whether the claim for exemption could be rejected merely because the appellants had earlier cited a different notification.

Analysis: The catalogue and product description established that the antenna system was specially designed for communications equipment and fell within the scope of the exemption notification. The change from Notification No. 1/72-Cus. to Notification No. 147/58-Cus. did not alter the substance of the claim, since the relief sought remained re-assessment at the same duty rate. A wrong citation of a notification does not convert an otherwise valid claim into a fresh claim when the nature of the claim remains unchanged. The objection based on change of notification was therefore untenable.

Conclusion: The goods were held eligible for exemption under Notification No. 147/58-Cus., and the appellants' claim could not be defeated on the ground of incorrect initial citation.

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