Exemption notification applies only to goods specifically described; cream separator machinery was held outside the covered entry.

An exemption notification must be applied only to the goods specifically described in the relevant entry. The entry in List 32A covered "latex centrifuge testing" under Tariff Item 8421 1100, while the machinery in question was a cream separator used in rubber processing. Because the two items were different in nature and function, the machine could not be treated as covered goods for refund purposes. The exemption was therefore denied and the appeal failed in favour of the Revenue.

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Issues: Whether cream separator machinery was covered by Serial No. 3(vi) of List 32A in Notification No. 6/2002-C.E. dated 1-3-2002 so as to entitle the appellant to refund of duty paid.

Analysis: The relevant entry in List 32A specifically covered "latex centrifuge testing" under Tariff Item 8421 1100. The machinery purchased by the appellant was a cream separator machine. The entry referred to testing equipment, whereas the imported/purchased machine was used in processing of rubber. The two machines were held to be entirely different in nature and function and could not be treated as the same goods for the purpose of exemption.

Conclusion: The cream separator machine was not covered by Serial No. 3(vi) of List 32A, and the denial of refund was . The appeal was therefore decided against the assessee and in favour of the Revenue.

Ratio Decidendi: An exemption notification must be applied to the goods specifically covered by the relevant entry, and a machine cannot claim exemption merely because it is commercially or functionally related to the described item if the entry identifies a different apparatus.

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