Strict construction of exemption notifications denies glass flower vases and ash trays benefit under the tableware entry.

Notification No. 67/88-C.E. was construed strictly: exemption for glass tableware extended only to the specified articles of jugs, cups, plates, drinking glasses and bowls, and could not be enlarged to cover flower vases or ash trays by analogy. The contested goods were not named in the entry and did not fall within the same class by close description. As a result, the benefit of the notification was unavailable to those goods, and the appeal failed.

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Issues: Whether flower vases and ash trays were entitled to exemption under Notification No. 67/88-C.E. as tableware of glass, and whether the notification could be extended to goods not specifically named in the exemption entry.

Analysis: The exemption covered only specified items of glass tableware, namely jugs, cups, plates, drinking glasses and bowls. The contested goods were not among the enumerated articles and did not fall within the same class by a close or analogous description. The relevant principle applied was that an exemption notification must be construed strictly, and benefit cannot be extended to goods merely because they are articles of glass used for decorative or utility purposes unless they are specifically covered by the notification.

Conclusion: The benefit of Notification No. 67/88-C.E. was not available to flower vases or ash trays. The appeal failed.

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