Plain-language interpretation of exemption notification denied concessional duty where goods were not intermediates or components of pre-fabricated buildings.

Exemption Notification No. 64/88 was held to grant concessional duty only to the listed goods when they were used as intermediates or components of pre-fabricated buildings under Heading 94.06. The plain language of the notification was treated as clear and unambiguous, so the qualifying condition attached to the described goods could not be severed from them. Goods such as blocks, slabs, lintels, concrete beams and stairs were therefore not exempt merely because they fell within Tariff Item 68.07 or conformed to Indian Standard specifications. Benefit under the notification was unavailable unless the qualifying use was shown.

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Issues: Whether the goods manufactured by the assessee were entitled to the benefit of Notification No. 64/88, dated 1-3-1988, on the footing that blocks, slabs, lintels, concrete beams and stairs falling under Tariff Item No. 68.07 were exempted even if they were not intermediates or components of pre-fabricated buildings.

Analysis: The notification, issued under Rule 8(1) of the Central Excise Rules, 1944, granted concessional duty only to the specified goods described in the table, and the description linked the listed items with their use as intermediates or components of pre-fabricated buildings falling under Heading 94.06. The wording was treated as clear and unambiguous, requiring effect to be given to the plain language. The assessee's interpretation, which separated blocks, slabs and lintels from the qualifying condition attached to the listed goods, was rejected. The Tribunal was also held correct in disallowing reliance on the mere fact that the goods conformed to Indian Standard specifications, since that by itself did not satisfy the notification's condition.

Conclusion: The exemption was not available to the assessee because the goods were not shown to be intermediates or components of pre-fabricated buildings, and the assessee's challenge failed.

Ratio Decidendi: An exemption notification must be construed according to its plain terms, and benefit cannot be extended to goods that do not satisfy the qualifying condition expressly attached to the description of the exempted goods.

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