Strict construction of exemption notifications left annual-requirement import licences outside anti-dumping duty relief under the broader notification.

An advance licence issued for annual requirement under paragraph 4.1.7A of the Export and Import Policy fell within Notification No. 56/2003-Cus, not Notification No. 43/2002-Cus. Notification No. 43/2002-Cus was confined to advance licences under paragraphs 4.1.1(a) and 4.1.1(b) and covered anti-dumping duty, whereas Notification No. 56/2003-Cus applied separately to annual-requirement licences and exempted only basic customs duty and additional duty. A later recommendation by the foreign trade authority could not expand the notification's scope because the notification itself was not amended. Exemption notifications must be strictly construed, and their terms cannot be enlarged by implication. The importer therefore remained liable to anti-dumping duty under the applicable notification.

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Issues: Whether an importer who obtained an advance licence for annual requirement under paragraph 4.1.7A of the Export and Import Policy was entitled to the benefit of Notification No. 43/2002-Cus instead of Notification No. 56/2003-Cus and, therefore, to exemption from anti-dumping duty.

Analysis: Notification No. 43/2002-Cus applied to imports against advance licences issued under paragraphs 4.1.1(a) and 4.1.1(b) of the Export and Import Policy and exempted customs duty, additional duty, safeguard duty and anti-dumping duty. Notification No. 56/2003-Cus was a separate notification issued for advance licences for annual requirement under paragraph 4.1.7A and granted exemption only from basic customs duty and additional duty. The subsequent communication from the Foreign Trade authority recommending amendment of the notification did not alter the position because the notification itself was never amended. Exemption notifications must be construed strictly and their scope cannot be enlarged by reading words into them.

Conclusion: The importer was not entitled to exemption from anti-dumping duty under Notification No. 43/2002-Cus and the Tribunal's view that Notification No. 56/2003-Cus governed the import was upheld.

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