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Issues: Whether imported lighting fixtures falling under CTH 9405 were entitled to the benefit of Sl. No. 226 of Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 describing "LED lights or fixtures including LED lamps", and whether the expression "including" permitted denial of the exemption on the ground that the goods were not fitted with LED lamps.
Analysis: The description in Sl. No. 226 was read according to its plain wording. The expression "including" was held to be enlarging in nature and not restrictive, so the entry could not be confined only to fixtures fitted with or containing LED lamps. The rejection of the benefit by importing words not found in the notification was found to be impermissible. Applying the settled rule that exemption notifications in fiscal law must be construed strictly on their own wording, the Tribunal concluded that the goods imported as lighting fixtures were covered by the notification.
Conclusion: The appellant was held entitled to the benefit of Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017, and the denial of exemption was unsustainable.
Final Conclusion: The impugned demand and penalty were set aside and the appeal succeeded with consequential relief.
Ratio Decidendi: In a fiscal exemption entry, the word "including" is ordinarily expansive, and the notification must be applied on its plain language without adding words that restrict the stated coverage.
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