Broad reading of "of a kind used in" allowed lactose exemption without an implied end-use condition.

Imported lactose was held to fall within Notification No. 28/90-Cus. because the decisive words "of a kind used in" were read broadly to cover goods capable of use in homoeopathic medicines, even if they also served other purposes. The notification was not treated as imposing an actual user condition or an end-use certificate requirement, and such restrictions could not be implied from the wording. On that construction, the exemption was available and denial of the benefit was unsustainable.

---

---

Issues: Whether imported lactose qualified for exemption under Notification No. 28/90-Cus. on the ground that it was of a kind used in homoeopathic medicines, and whether an actual user condition or end-use certificate could be read into the notification.

Analysis: The decisive expression in the notification was "of a kind used in". The phrase "of a kind" was treated as widening the scope of the words "used in", so that the exemption covered goods that were capable of use in homoeopathic medicines even if they had other uses as well. The notification did not expressly impose an actual user requirement or require proof of end-use, and such conditions could not be implied merely because the goods were used for multiple purposes.

Conclusion: The imported lactose was eligible for the benefit of Notification No. 28/90-Cus., and the denial of exemption was unsustainable.

---