Beneficial exemption notifications must be read together where later amendment removes a restrictive condition for past-period relief.

Thermocol blocks and sheets, including goods cut and trimmed to customer requirements, were treated as classifiable under Chapter 39 by Chapter Note 10. The 11C exemption notifications were read together because they were beneficial, related to a past period, and the later amendment removed the earlier restrictive wording. On that construction, the relief extended to the goods and the period in dispute, so the duty demand could not be enforced and was set aside.

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Issues: Whether the benefit of the 11C notifications covered thermocol blocks and sheets for the period in dispute, so that the duty demand could not be enforced.

Analysis: Thermocol blocks and sheets, whether sold as such or cut and trimmed to customer requirements, remained classifiable under Chapter 39 by virtue of Chapter Note 10. The parent 11C notification extended relief to thermocol blocks and sheets used in the manufacture of articles of thermocol, and the subsequent amending notification omitted the restrictive words. As the notifications were beneficial in nature and related to a past period, they were required to be read together so that the intended relief was not defeated.

Conclusion: The notifications together covered the goods and the relevant period, and the demand was not enforceable.

Final Conclusion: The appeal succeeded and the duty demand was set aside.

Ratio Decidendi: Beneficial exemption or relief notifications relating to a past period must be read together and construed so as to give effect to the intended relief, where the later amendment clarifies and removes a restrictive condition.

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