Customs exemption for scraper tyres upheld where later notification clarified earlier exemption and conditions were duly met.

Imported tyres for scrapers were treated as original equipment for initial assembly, bringing them within the scope of the customs exemption. The later notification was regarded as clarificatory of the earlier exemption, so the benefit was not denied merely because the goods were not expressly named. Compliance with the prescribed conditions, including production of the DGTD certificate and execution of the required bond, supported entitlement to exemption. The impugned order was therefore set aside and customs exemption granted with consequential relief.

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Issues: Whether the imported tyres for scrapers were eligible for exemption under Notification No. 35/79-Cus. and the subsequent Notification No. 129-Cus/80, and whether the appellants had complied with the notification conditions.

Analysis: The imported tyres were found to be original equipment for initial assembly of scrapers. The earlier notification was treated as covering the goods, and the later notification was regarded as clarificatory of the earlier exemption. The appellants had produced the DGTD certificate and executed the bond required under the notification, showing compliance with the prescribed conditions.

Conclusion: The exemption benefit was held admissible, and the impugned order was set aside in favour of the appellants.

Final Conclusion: The appeals succeeded and the customs exemption was granted with consequential relief.

Ratio Decidendi: A later customs notification may be treated as clarificatory of an earlier exemption notification, and where the importer satisfies the prescribed conditions, exemption cannot be denied merely because the imported goods are not expressly named in the notification.

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