Customs exemption under Notification No. 23/82-Cus. applied to the imported goods, limiting duty to the specified rate.

Notification No. 23/82-Cus. was construed as applying to the imported goods classified under the relevant tariff heading, and as limiting the customs duty chargeable to the specified rate. The Delhi High Court noted that earlier decisions had already interpreted the notification in the same manner. On that basis, the petitioners were held entitled to the exemption benefit under the notification, and the authorities could not levy duty beyond the limit fixed by it.

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Issues: Whether Notification No. 23/82-Cus. dated 28.02.1982 exempted the imported goods from the customs duty claimed by the authorities and entitled the petitioners to the benefit of the notification.

Analysis: The imported goods fell within the relevant tariff heading under the First Schedule to the Customs Tariff Act, 1975. The notification granted exemption from so much of the customs duty as exceeded the specified rate, and the dispute was whether the authorities could levy duty beyond that limit. The matter was covered by earlier decisions of the Court which had construed the notification as applicable to the relevant imports and as restricting the duty chargeable in the manner claimed by the petitioners.

Conclusion: The notification applied to the goods imported by the petitioners, and they were entitled to avail the exemption under it.

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