Strict construction of exemption notifications denied duty relief for silver findings treated as parts of jewellery.

Silver findings, as parts of silver jewellery, were held outside the scope of the relevant CVD and SAD exemption notifications for the period in question. The tariff distinguished jewellery from parts thereof, and the CVD notification covered parts of jewellery only from the stated amendment date, not for the earlier period. The SAD notification referred to articles of jewellery and did not extend to parts of such articles. Applying strict construction of exemption notifications, the burden remained on the assessee to fit the claim squarely within the notification, and any ambiguity operated against exemption.

---

---

Issues: Whether silver findings, being parts of silver jewellery, were entitled to exemption from countervailing duty and special additional duty under the relevant exemption notifications.

Analysis: The goods were treated as parts of jewellery, and the tariff structure separately classified articles of jewellery and parts thereof. The exemption notification for CVD did not originally include parts of articles of jewellery, and that category was brought within its scope only from the stated amendment date. The SAD exemption notification similarly referred to articles of jewellery and not to parts of such articles. Exemption notifications must be strictly construed, the assessee bears the burden of bringing the claim squarely within the notification, and any ambiguity must operate against the claimant.

Conclusion: Silver findings, being parts of jewellery, were not entitled to exemption under the notifications for the relevant period and the appeal failed.

---