Specific description in exemption notifications limits relief to the named equipment, not the full integrated import line.

An exemption notification describing goods by specific item, here a "plastic extruder above 150 mm sq. diameter," was held to apply only to that described extruder and not to an imported cable extrusion line as a whole. The fact that allied control drives, ancillary equipment and spares were necessary for the line's operation did not enlarge the exemption's scope. Where the notification identifies a particular product by precise description, exemption cannot be extended to other integral components merely because they function together. The claim for full-line exemption was rejected.

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Issues: Whether the imported cable extrusion line, comprising the plastic extruder and allied control drives, ancillary equipment and spares, was entitled to exemption under Notification No. 40/Cus., dated 1-3-1978, or whether the benefit was confined only to the plastic extruder described in the notification.

Analysis: The import documents showed that the goods comprised not merely a plastic extruder but the entire cable extrusion line. The notification specifically used the expression "Plastic extruder above 150 mm sq. diameter". The fact that the remaining components were necessary for the operation of the line did not enlarge the scope of the exemption. Where an exemption notification identifies the goods by specific description, the benefit cannot be extended to other items merely because they are integral to the functioning of the equipment.

Conclusion: The exemption was restricted to the plastic extruder alone and did not extend to the entire imported extrusion line; the claim was rejected and the result was against the assessee.

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