Exemption entry interpretation prevents adding user-based limits not found in the customs notification for tariff item 39199090.

Goods classified under tariff item 39199090 were held to fall within the concessional basic customs duty benefit under Notification No. 57/2017-Cus, as amended, because the entry covered that tariff item generally and excluded only the specified cellular mobile phone parts and sub-parts. The Revenue's attempt to read in an additional user-based restriction, limiting the benefit to goods used in cellular phones or electronic goods, was rejected as unsupported by the notification text. On a plain reading of the exemption entry, the benefit remained available to all other goods under the specified tariff item, and denial of the concession was not justified.

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Issues: Whether goods classified under CTH 39199090 were entitled to the concessional rate of basic customs duty under Notification No. 57/2017-Cus dated 30.06.2017, as amended by Notification No. 22/2018-Cus dated 02.02.2018.

Analysis: The notification covered all goods falling under tariff item 39199090, save and except the specifically excluded cellular mobile phone parts and sub-parts listed in Serial No. 9. The goods in dispute were not among the excluded items. The condition sought to be read into the notification by the Revenue, limiting the benefit only to goods used in cellular phones or electronic goods, was not supported by the text of the entry. On a plain reading, the benefit extended to all other goods under the specified tariff item.

Conclusion: The goods were entitled to the concessional rate of basic customs duty under the notification, and the denial of benefit was not justified.

Ratio Decidendi: Where an exemption entry expressly grants benefit to a tariff item and excludes only specified goods, the benefit cannot be curtailed by importing an additional user-based limitation not found in the notification.

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