Specific exemption for sodium and mercury vapour discharge lamps prevails over residual classification under the amended notification.

Sodium and mercury vapour discharge lamps were held to fall within the express exemption at Sl. No. 7 of Notification No. 67/83, as amended by Notification No. 78/89, because the notification specifically covered those goods. The attempt to place the lamps under the residual entry at Sl. No. 10 was rejected since a specific description prevails over a general residual classification. The amended notification was read as continuing that coverage, so the goods remained eligible for the exemption and the Revenue's objection failed.

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Issues: Whether sodium and mercury vapour discharge lamps manufactured by the respondents were entitled to the benefit of Notification No. 67/83 dated 01.03.1983, as amended by Notification No. 78/89 dated 01.03.1989.

Analysis: The relevant entry at Sl. No. 7 of the exemption notification specifically covered sodium and mercury vapour discharge lamps. The rival contention that the goods fell under the residual entry at Sl. No. 10 was not accepted because the goods were covered by the express wording of Sl. No. 7. The amended notification continued to support the same classification for the goods in question.

Conclusion: The goods were eligible for the benefit of the exemption notification and the Revenue's challenge failed.

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