Strict construction of exemption notification bars customs relief where orthopaedic goods were not proved for specified beneficiaries.

Import exemption under Notification No. 208/81-Cus. was available only for instruments and implants for replacement and bonding of hips, knee and other joints for severely crippled and handicapped persons. The importer produced certificates showing orthopaedic use, but not reliable evidence that the goods were specifically intended for such persons. In the absence of technical certificates, manufacturer literature, or equivalent proof, the claim did not satisfy the notification's strict terms. Exemption provisions must be construed strictly and cannot be enlarged by liberal interpretation beyond their express wording; the customs exemption was therefore denied.

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Issues: Whether the imported orthopaedic goods were entitled to exemption under Notification No. 208/81-Cus. as amended on the ground that they were instruments and implants for use in treatment of severely crippled and handicapped persons.

Analysis: The relevant entry granted exemption only to instruments and implants for replacement and bonding of hips, knee and other joints for severely crippled and handicapped persons. The certificates produced by the importer showed that the goods were orthopaedic instruments and implants used in orthopaedic surgery, but they did not establish that the imported items were specifically for use on severely crippled and handicapped persons. No technical certificate, manufacturer's literature, or other reliable evidence was produced to bring the goods squarely within the notification. An assessee claiming exemption must strictly satisfy the terms of the notification, and no liberal or extended construction can be applied to enlarge its scope.

Conclusion: The importer failed to prove eligibility under the exemption notification, and the claim for exemption was rightly denied.

Final Conclusion: The appeal failed and the denial of customs exemption was sustained.

Ratio Decidendi: A person claiming exemption must strictly establish that the goods fall squarely within the exemption notification, and the notification cannot be expanded by liberal construction beyond its express terms.

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