Strict construction of exemption notifications bars retrospective anti-dumping duty relief for reflective glass imports.

Reflective glass imported between 06.01.2009 and 22.05.2009 did not qualify for exemption from anti-dumping duty under Notification No. 4/2009-Cus., because the exclusion for reflective glass was introduced only by Notification No. 51/2009-Cus. The earlier Notification No. 165/2003-Cus. could not be used to extend the exemption to the later notification period, and the amendment was not treated as retrospective. Exemption notifications must be construed strictly, and the benefit can arise only from clear language in the notification; any ambiguity is resolved in favour of revenue.

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Issues: Whether reflective glass imported during the period 06.01.2009 to 22.05.2009 was entitled to exemption from anti-dumping duty under Notification No. 4/2009-Cus. as amended by Notification No. 51/2009, and whether the benefit of earlier Notification No. 165/2003-Cus. could be extended to such imports.

Analysis: Notification No. 165/2003-Cus. excluded reflective glass from anti-dumping duty, but Notification No. 4/2009-Cus. did not contain that exclusion when it came into force on 06.01.2009. The exclusion of reflective glass was introduced only by Notification No. 51/2009-Cus. on 22.05.2009. For the intervening period, the imported reflective glass remained outside the exemption language. Exemption notifications are to be construed strictly, and the benefit cannot be extended on the basis of assumed intent or by importing wording from an earlier notification. The claim that the later amendment should be read retrospectively was not accepted.

Conclusion: The imported reflective glass was not exempt from anti-dumping duty for the relevant period, and the issue was decided against the assessee.

Ratio Decidendi: An exemption from tax or duty must be found within the clear terms of the exemption notification, and any ambiguity in such exemption is resolved in favour of the revenue.

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