Exemption claims must be tested only under the notification invoked, without importing conditions from another notification.

An exemption claim under Notification No. 110/95 had to be assessed strictly on the terms of that notification, because it contained no express reference to Notification No. 122/93 and its scope could not be enlarged or restricted by importing conditions from another notification merely because the importer was a hotel. The appellate authority had not returned a finding on Notification No. 110/95 itself, leaving the legal basis unresolved. The denial of exemption by reliance on Notification No. 122/93 was therefore not sustainable, and the matter was remitted for fresh consideration under Notification No. 110/95 alone.

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Issues: Whether the benefit of Notification No. 110/95 could be denied by importing conditions from Notification No. 122/93, and whether the matter required fresh consideration under Notification No. 110/95 alone.

Analysis: Notification No. 110/95 was the only notification invoked for clearance of the goods, and the claim had to be tested within its own terms. There was no express reference in Notification No. 110/95 to Notification No. 122/93, and the scope of the former could not be enlarged or restricted by borrowing the latter merely because the importer was a hotel. The appellate authority had proceeded on a different footing without returning a finding on the applicability of Notification No. 110/95 itself, leaving the issue unresolved on the proper legal basis.

Conclusion: The denial of the exemption on the basis of Notification No. 122/93 was not sustainable, and the matter had to be reconsidered under Notification No. 110/95 alone.

Final Conclusion: The importer succeeded in obtaining setting aside of the impugned order, and the matter was sent back for a decision according to law on the correct notification basis.

Ratio Decidendi: An exemption claim must be determined strictly under the notification invoked, and its scope cannot be controlled by another notification unless the former expressly incorporates it.

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