Strict construction of exemption notifications denies relief where machine model PKE was only a process component, not a self-contained unit.

Exemption notifications must be construed strictly, without intendment, and the machine model PKE was not shown on the materials and catalogue to be a self-contained machine capable of independently making a complete nut or bolt. As it was only a part of a process, it did not satisfy the notified description and was not entitled to the benefit of Exemption Notification No. 40/78-Cus read with Notification No. 268/88-Cus.

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Issues: Whether the machine model PKE was entitled to the benefit of Exemption Notification No. 40/78-Cus read with Notification No. 268/88-Cus.

Analysis: The notification had to be construed strictly, with no scope for intendment. On the materials and catalogue, the machine described as PKE was a part of a process and was not shown to be a self-contained machine capable of independently making a complete nut or bolt. The relief sought in the appeal was confined to machine model PKE, and the adjudication was correspondingly limited.

Conclusion: The machine model PKE was not entitled to the benefit of Exemption Notification No. 40/78-Cus.

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