Authentic notification text controls tariff classification; misprint confusion justified deletion of penalty despite upheld duty demand.

Authentic notification text governed classification and duty liability where a private publication showed the bracketed entry differently. The goods were held classifiable under Heading 6911 rather than Heading 3823, so the Revenue's classification and duty demand were sustained. However, the misprint in the private publication created genuine confusion about the notified entry, and penalty was deleted because the discrepancy negated a basis for penal action. The appeal therefore succeeded only on the penalty issue, while the classification and duty demand were maintained.

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Issues: (i) whether the goods were classifiable under Heading 6911, attracting the higher rate of duty, or under Heading 3823; and (ii) whether penalty was sustainable when the notification as printed in a private publication differed from the signed notification circulated by the Ministry.

Issue (i): whether the goods were classifiable under Heading 6911, attracting the higher rate of duty, or under Heading 3823.

Analysis: The signed notification circulated after the Budget clearly included Heading 6911 within Sl. No. 12. The confusion arose because a private publication showed the bracket placed differently, but the authentic notification controlled the rate applicable to the goods.

Conclusion: The classification adopted by the Revenue was upheld and the duty liability confirmed.

Issue (ii): whether penalty was sustainable when the notification as printed in a private publication differed from the signed notification circulated by the Ministry.

Analysis: The discrepancy in the printed version created genuine confusion regarding the entry in the notification. In those circumstances, there was no justification to sustain penalty against the assessee.

Conclusion: The penalty was set aside in favour of the assessee.

Final Conclusion: The appeal succeeded only to the extent of deletion of penalty, while the duty demand and classification were maintained.

Ratio Decidendi: Where the authentic notified text governs the applicable rate of duty, a misprint in a private publication does not alter the tariff position, but such confusion may warrant deletion of penalty.

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