Exemption notification must be read strictly; integrated watch case-and-strap goods fell outside the plain wording.

An exemption notification must be construed according to its plain language, and goods that do not fall within the clear description cannot be brought within it by liberal interpretation. Quartz watch cases with integrated straps were held to be outside the exemption for complete watch cases, because the notification referred only to watch cases and contained no reference to straps; the importer's reliance on a later clarification for a different description was rejected. The claim for concessional duty therefore failed.

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Issues: Whether quartz watch cases with integrated straps were covered by the exemption granted to complete watch cases for quartz analog wrist watches under Notification No. 44/85-Cus. dated 28-2-1985.

Analysis: The description in the notification covered only complete watch cases. The imported goods were not watch cases simplicitor, but watch cases with integrated straps, and straps were separately classifiable from watch cases under the tariff scheme. The wording of the notification contained no reference to watch straps, and there was no ambiguity warranting an extended reading. The subsequent clarification relied on by the importer related to a different description and was not binding for the present imports.

Conclusion: The imported goods were not covered by the exemption notification and the claim for concessional duty failed.

Final Conclusion: The appeal was rejected as the integrated watch case and strap combination did not fall within the notified exemption for complete watch cases.

Ratio Decidendi: An exemption notification must be applied according to its clear terms, and goods falling outside the plain description cannot be brought within it by liberal construction where the notified entry is unambiguous.

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