Specific exemption entries prevail over general customs and excise rates for imported image intensifier systems.

Imported mobile X-ray image intensifier systems were treated as covered by the specific customs exemption entry in Notification No. 21/2002, supporting concessional basic customs duty. For countervailing duty, the goods were also held to fall within the more specific nil-rate entry in Central Excise Notification No. 6/2002, so the later 8% rate under Notification No. 10/2003-C.E. did not displace that exemption. Where competing exemption notifications apply to the same goods, the assessee may choose the more beneficial notification, and the more specific exemption prevails over a general entry.

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Issues: Whether the imported Mobile X-Ray Image Intensifier System was entitled to the benefit of Customs Notification No. 21/2002 for concessional basic customs duty, and whether the same goods were eligible for nil additional duty under Central Excise Notification No. 6/2002 rather than duty under Notification No. 10/2003-C.E.

Analysis: The goods were treated as an Image Intensifier System covered by the specific entry in Customs Notification No. 21/2002, and the earlier decision on identical equipment supported the grant of the customs exemption. For countervailing duty, the same goods were found to fall within the more specific nil-rate entry in Central Excise Notification No. 6/2002. The subsequent notification prescribing 8% duty for goods under Heading 90.18 was held not to displace the more specific exemption. Where more than one exemption notification can apply, the assessee may choose the beneficial notification, and the more specific exemption governs the duty liability.

Conclusion: The goods were entitled to concessional basic customs duty under Customs Notification No. 21/2002 and nil additional duty under Central Excise Notification No. 6/2002. The Revenue's challenge to the refund claim failed.

Final Conclusion: The refund order was sustained and the departmental appeal was rejected.

Ratio Decidendi: When competing exemption notifications are applicable to the same goods, the assessee may opt for the beneficial notification, and a more specific exemption entry prevails over a more general one.

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