Exemption notification interpretation favours the higher relief when imported areca nuts fit more than one eligible entry.

Imported areca nuts classifiable under CTH 0802.90 were covered by two exemption entries in Notification No. 105/99-Cus., as amended. The operative principle applied was that where the same goods answer more than one exemption entry, the assessee is entitled to the notification that grants the greater relief. On that basis, the higher 60% exemption rate in Part B prevailed over the 50% rate in Part A, and the lower rate could not be insisted upon.

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Issues: Whether the imported areca nuts were entitled to the higher exemption rate available under the relevant customs notification, instead of the lower rate applicable to the specific entry for areca nuts.

Analysis: The imported goods were undisputedly areca nuts classifiable under CTH 0802.90. On a reading of Notification No. 105/99-Cus., as amended, the schedule provided 50% exemption for areca nuts in Part A and 60% exemption for goods falling under the same heading in Part B. The Court applied the principle that where two exemption entries are available and both cover the goods, the assessee is entitled to the notification granting greater relief.

Conclusion: The assessee was entitled to claim the higher 60% exemption rate, and the lower 50% rate could not be insisted upon.

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