Exemption notifications for imported relays turn on product description and the import date, not later duty relief.

Imported relays for industrial control qualified for concessional basic customs duty because they matched the notification's description of relays with contact rating up to 7 amperes, and the exemption was not confined to goods for the electronic industry. However, auxiliary duty exemption was unavailable because duty liability is determined by the date of import, and the relevant import occurred before Notification No. 209/87-Cus. took effect. The appeal therefore succeeded only on basic customs duty and failed on auxiliary duty.

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Issues: (i) Whether relays imported for industrial control were entitled to concessional basic customs duty under Notification No. 188/87-Cus. dated 29-4-1987; (ii) Whether the goods were entitled to auxiliary duty exemption under Notification No. 209/87-Cus. dated 12-5-1987.

Issue (i): Whether relays imported for industrial control were entitled to concessional basic customs duty under Notification No. 188/87-Cus. dated 29-4-1987.

Analysis: The imported goods matched the description of relays of contact rating upto 7 amperes in the table to the notification. The notification covered goods falling under the specified tariff chapters, and nothing in its language confined the benefit to goods meant only for the electronic industry.

Conclusion: The benefit of concessional basic customs duty was available to the imported goods, in favour of the assessee.

Issue (ii): Whether the goods were entitled to auxiliary duty exemption under Notification No. 209/87-Cus. dated 12-5-1987.

Analysis: The relevant date for determining duty liability was the date of import, which was 5-5-1987. Since Notification No. 209/87-Cus. came into force on 12-5-1987, it could not govern the import in question.

Conclusion: The auxiliary duty exemption was not available, against the assessee.

Final Conclusion: The appeal succeeded only on the question of basic customs duty and failed on the question of auxiliary duty.

Ratio Decidendi: An exemption notification applies only if the imported goods satisfy its description and, for duty purposes, entitlement is determined with reference to the date of import.

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