Strict construction of exemption notifications defeated coverage for non-enumerated gonio lenses under the customs entry.

Exemption notifications must be construed strictly, and doubt is resolved in favour of the revenue. Single mirror gonio lens and 4 mirror mini gonio lens were held to be distinct from the specifically enumerated 3 mirror lens in List 30 of Notification No. 17/2001-Cus., and the supporting letter did not establish coverage within the entry. The imported goods were therefore not entitled to the claimed exemption.

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Issues: Whether single mirror gonio lens and 4 mirror mini gonio lens were covered by Sr. No. 9 of List 30 appended to Notification No. 17/2001-Cus. so as to qualify for exemption.

Analysis: Sr. No. 9 of List 30 exempted gonioscope, 3 mirror lens, special lenses for laser delivery, special diagnostic lenses and endo lens. The imported goods were single mirror gonio lens and 4 mirror mini gonio lens, which were distinct from the specifically enumerated 3 mirror lens. Exemption notifications are to be construed strictly, and any doubt must go in favour of the department. The supporting letter merely showed that the different lenses were separately identifiable types of gonioscopes and did not establish coverage within the notification.

Conclusion: The imported goods were not covered by the exemption notification and the denial of benefit was .

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