Fiscal exemption notifications are strictly construed; match boxes with fewer than 50 matchsticks did not qualify for concession.

Notification No. 22/82-C.E. granted exemption only to match boxes containing 50 matchsticks, subject to the prescribed clearance conditions. Because the goods were found on test to contain fewer than 50 matchsticks, the substantive condition for the concession was not met and the exemption could not be claimed. The governing principle stated is that ambiguity in a fiscal exemption notification does not assist the assessee; doubt is resolved in favour of the Revenue. On that basis, the concession was denied and the reference application failed.

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Issues: Whether the assessee was entitled to the benefit of Notification No. 22/82-C.E. when the match boxes contained less than the stipulated 50 matchsticks, and whether any ambiguity in the exemption notification should be construed in favour of the assessee.

Analysis: The concession under Notification No. 22/82-C.E. was available only to match boxes containing 50 matchsticks, subject also to the other prescribed clearance conditions. The finding recorded was that the goods were, on test, found to contain fewer than 50 matchsticks, so the substantive condition for availing the exemption was not satisfied. In a fiscal exemption, any ambiguity does not aid the assessee; the governing principle is that doubt in an exemption notification is resolved in favour of the Revenue.

Conclusion: The assessee was not entitled to the concession under the notification, and the reference application failed.

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