Strict construction of customs exemption notifications excludes a mixed mica consignment not expressly covered by the tariff entry.

Exemption notifications under the Customs Act are construed strictly and literally, and relief is confined to the goods specifically and separately described in the notification. A heterogeneous export consignment described as a mixture of mica flakes and mica powder was held outside Notification No. 329/76-Cus. because the table covered only expressly listed mica products and did not extend to a mixed product by implication. Where the rule-making authority intended to cover a mixed mica item, it said so expressly. The claim for nil export duty therefore failed because the consignment did not match the exempted entries.

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Issues: Whether the export consignment, described as a mixture of mica flakes and mica powder, was entitled to exemption from export duty under Notification No. 329/76-Cus. dated 2-8-1976.

Analysis: The exemption notification, issued under section 25(1) of the Customs Act, 1962, granted nil or concessional duty only to the goods specifically and separately described in the table, including processed mica powder and mica flakes of 2 mesh and above but below 6 mesh. The sample was found to be a heterogeneous mixture of flakes and powder, and the notification contained no language extending the benefit to such a mixed product. The table itself showed that where the rule-making authority intended to cover a mixed mica product, it said so expressly. Exemption notifications were required to be construed strictly and literally, and the cited materials and trade terminology did not override the clear wording of the notification.

Conclusion: The mixture did not fall within the exempted entries and the claim for nil export duty failed.

Ratio Decidendi: An exemption notification granting concession to specifically enumerated goods does not extend to a heterogeneous mixture of separately listed goods unless the notification expressly so provides.

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