Exemption for remade platinum articles cannot be narrowed by computation language or by sales on own account.

Notification No. 131/81 exempted platinum articles remade from old or used platinum articles, and the eligibility clause was not narrowed by later references to the value of materials added or the amount charged for remaking. Those words governed only the computation of the exemption, not the class of eligible goods. An assessee who remade old platinum articles and sold the finished articles on its own account remained within the notification. The orders rejecting exemption were unsustainable, and refund relief remained subject to the statutory requirements for refund claims.

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Issues: Whether Notification No. 131/81 applied to platinum articles remade from old or used platinum articles even when the assessee was not undertaking job work for customers.

Analysis: The notification granted exemption to articles of specified precious metals remade from old or used articles of the same metal. The eligibility part of the notification was clear and was not cut down by the later words referring to the value of materials added and the amount charged for remaking. Those words were held to relate only to the method of computing the extent of exemption and not to restrict the class of eligible articles. The fact that the assessee remade old platinum articles and sold the finished articles on its own account did not take the case outside the notification.

Conclusion: The notification applied to the assessee and the impugned orders rejecting the exemption were unsustainable.

Final Conclusion: The appeals succeeded and the orders below were set aside, with refund relief remaining subject to the statutory requirements governing refund claims.

Ratio Decidendi: Where an exemption notification clearly covers articles remade from old or used precious metal articles, the computation language in the exemption clause cannot be used to narrow the substantive eligibility granted by the opening part of the notification.

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