Strict construction of customs exemption notifications bars separately imported accessories unless expressly covered by the relevant entry.
A separately imported television monitor could not claim customs exemption as an accessory to an angioscope of coronary angiography under Notification No. 65/88-Cus., because Serial No. 104 of the table did not expressly include accessories. The notification granted concessional duty only to medical equipment, accessories and spare parts specifically mentioned in the annexed entries, and similar benefits were extended to attachments only where stated expressly. Applying strict construction of exemption notifications, the monitor fell outside the scope of the relevant entry. The original assessment was therefore restored and the grant of exemption was rejected.
Issues: Whether a television monitor imported separately could claim exemption as an accessory to angioscope of coronary angiography under Notification No. 65/88-Cus. dated 1-3-1988.
Analysis: The notification granted concessional customs duty only to medical equipment, accessories and spare parts specifically specified in the table annexed to it. Serial No. 104 of sub-heading (C) covered angioscope of coronary angiography, but did not specifically mention accessories. The monitor was imported separately and not along with the angioscope. Where the notification intended to extend the benefit to attachments or accessories, it did so expressly in other entries. Exemption notifications must be construed strictly, and the benefit cannot be expanded beyond the goods specifically mentioned.
Conclusion: The television monitor was not eligible for exemption under Serial No. 104 of the notification and the view of the appellate authority was incorrect.
Final Conclusion: The assessment made in the original order stood restored, and the Revenue succeeded in challenging the grant of exemption.
Ratio Decidendi: An exemption notification must be strictly construed, and a separately imported article cannot claim exemption as an accessory unless the relevant entry expressly covers that accessory.
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