Independent exemption entries cannot import a specified-port condition from one notification entry into another import exemption.

An exemption under Notification No. 148/94-Cus. for gifted used clothes was allowed on the basis that the conditions in Sl. No. 1 were satisfied, and the specified-port requirement in Sl. No. 5 applied only to a separate entry concerning imports from the U.K. under a bilateral arrangement. The two entries operated independently, so the condition attached to Sl. No. 5 could not be read into Sl. No. 1. The construction beneficial to the importer was preferred, and the denial of exemption was unsustainable, with duty-free treatment ultimately upheld.

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Issues: Whether the import of gifted used clothes was entitled to exemption under Sl. No. 1 of Notification No. 148/94-Cus. without complying with the specified-port condition referred to in Sl. No. 5 of the notification table.

Analysis: The exemption conditions under Sl. No. 1 were satisfied and were not in dispute. The specified-port requirement was linked to the separate entry in Sl. No. 5 concerning imports from the U.K. under the bilateral arrangement. The two entries operated independently, and the earlier practice of permitting similar imports supported that construction. Where two provisions apply differently, the construction beneficial to the importer was preferred.

Conclusion: The specified-port condition in Sl. No. 5 did not govern imports covered by Sl. No. 1, and the denial of exemption was unsustainable.

Final Conclusion: The appeal succeeded and the import was held eligible for the claimed duty-free treatment.

Ratio Decidendi: Where two exemption entries in a notification are independent, the entry more beneficial to the importer governs, and a condition attached to one entry cannot be imported into another entry that does not contain that condition.

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