Waiver of statutory exemption upheld where goods fell within the applicable notification and duty could not be insisted upon.

A statutory exemption granted for the assessee's benefit may be waived, because a person can renounce a private advantage conferred by law. The charging provision and the exemption machinery operate separately, so duty cannot be demanded where the goods fall within the applicable exemption notification. On the stated facts, the assessee's goods were covered by the earlier notification, the benefit was not availed, and the later amended notification also brought the goods within the exempted entry. The Tribunal's view was upheld and the exemption claim sustained.

---

---

Issues: Whether an assessee, whose goods were otherwise covered by an exemption notification, could decline to avail the exemption and whether the later notification granted exemption to the assessee's goods.

Analysis: The relevant legal framework treated the levy and collection of duty under the charging provision and the exemption under the rules and notifications as distinct. An exemption meant for the benefit of the assessee could be waived, since a person may renounce a statutory advantage conferred solely for private benefit. On the facts, the assessee's goods were covered by the earlier notification, but the assessee did not avail that benefit and paid duty. The later notification, as amended, brought the assessee's goods within the covered entry, and the revenue did not dispute that position.

Conclusion: The assessee was entitled to the exemption and could forgo the earlier exemption benefit; the Tribunal's view was correct and no interference was called for.

Final Conclusion: The appeal failed and the exemption claim was upheld in substance.

Ratio Decidendi: A statutory exemption enacted for the benefit of an assessee may be waived, and where the goods fall within the scope of the applicable exemption notification, duty cannot be insisted upon contrary to that exemption.

---