Strict construction of exemption notifications excluded additional duty benefit for aviation turbine fuel.

An exemption notification for Aviation Turbine Fuel was construed strictly on its own terms, and the benefit granted for Basic Customs Duty was not read as extending to Additional Duty of Customs merely because Column 5 contained a dash instead of "Nil". Explanatory notes to the Customs Tariff could not be imported to enlarge the scope of the notification, even where the column structure appeared similar. Any ambiguity had to be resolved against the assessee. The exemption was therefore held not to apply to Additional Duty of Customs, and the Revenue's interpretation was upheld.

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Issues: Whether the exemption under Notification No. 21/2002-Cus. for Aviation Turbine Fuel extended to Additional Duty of Customs when Column No. 5 showed a dash and not "Nil".

Analysis: The notification granted different treatment for Basic Customs Duty and Additional Duty of Customs, and there was no indication that the exemption meant for Basic Customs Duty was to be carried over to the additional duty. The explanatory notes to the Customs Tariff could not be imported into the interpretation of an exemption notification merely because the column numbers were similar. Even if two views were possible, an exemption notification had to be construed strictly, and any ambiguity had to operate against the assessee.

Conclusion: The exemption did not extend to Additional Duty of Customs, and the Revenue's view was upheld.

Ratio Decidendi: An exemption notification must be strictly construed on its own terms, and interpretive notes relating to tariff columns cannot be used to enlarge the scope of the exemption granted by the notification.

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