Strict compliance with exemption notification conditions defeats exemption where the mandatory no-credit declaration is absent.

Failure to satisfy a mandatory declaration condition in Notification No. 102/2007-Cus defeated the claim to exemption. The exemption depended on strict compliance with the notification's requirements, and the invoices did not contain the declaration that no credit of additional customs duty had been taken. As the record did not establish fulfilment of that condition, the benefit of the exemption could not be extended. The Commissioner (Appeals)' order was upheld and the appeal was dismissed.

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Issues: Whether the appellant was entitled to exemption under Notification No. 102/2007-Cus despite failure to make the declaration required by the notification that no credit of additional customs duty had been taken.

Analysis: The entitlement to exemption depended on fulfilment of the notification conditions. The invoices did not contain the declaration required by paragraph 2(b) of the notification, and the record did not establish that the requisite condition was satisfied. The benefit of an exemption notification cannot be extended when a stipulated condition is not complied with, as such conditions must be strictly observed.

Conclusion: The appellant was not entitled to the exemption. The order of the Commissioner (Appeals) was upheld and the appeal was dismissed.

Final Conclusion: Non-fulfilment of a mandatory condition in an exemption notification disentitles the claimant from the benefit of exemption.

Ratio Decidendi: Conditions attached to an exemption notification must be strictly complied with, and failure to satisfy a mandatory declaration requirement defeats the claim to exemption.

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