Concessional duty entry with blank condition column cannot import a District Collector certificate requirement into the 4% rate.

A concessional duty entry in Notification No. 6/2008-CE for water filtration or purification equipment was held to operate without any additional certificate requirement where the condition column was left blank. The District Collector's certificate was relevant only to the nil-rate entry and could not be read into the 4% ad valorem entry by interpretation. Because the goods matched the notification description and no condition attached to Serial No. 8-D, the concessional rate was available without producing the certificate, and the duty demand was not sustainable.

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Issues: Whether the appellant was entitled to the concessional rate of duty of 4% ad valorem under Serial No. 8-D of Notification No. 6/2008-CE dated 01/03/2008 without producing a certificate from the District Collector.

Analysis: Serial No. 8-D covered water filtration or water purification equipment and prescribed a concessional rate of duty of 4% ad valorem. The condition column against that entry was blank. The goods supplied by the appellant matched the description in the notification, and no condition was attached to the concessional rate entry. The requirement of a District Collector's certificate applied only to the nil-rate entry and could not be read into the 4% entry.

Conclusion: The appellant was entitled to the concessional rate of duty of 4% without furnishing any certificate from the District Collector, and the demand could not be sustained.

Ratio Decidendi: Where an exemption notification prescribes a concessional rate against an entry and leaves the condition column blank, no additional condition can be imported into that entry by interpretation.

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