Exemption notification for polyester resins applied to PET, which was recognised as falling within the same genus.

PET was treated as falling within the generic expression "polyester" and "polyester resins" in the exemption notification because it is a polycondensation product recognised in the HSN Explanatory Notes as a polyester. On that construction, the concessional duty entry applied to PET, and the assessee was entitled to the lower rate. The reasoning also followed the broader principle that goods covered by a recognised genus described in an exemption notification need not be named specifically to obtain the benefit.

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Issues: Whether polyethylene terephthlate (PET) was covered by the expression "polyester" or "polyester resins" in S. No. 6 of the Table annexed to Notification No. 15/94-C.E. dated 1-3-1994 and was therefore eligible for the concessional rate of duty of 20% ad valorem.

Analysis: PET was found to be a polyester resin on the basis of the material placed before the Tribunal, including the accepted factual position that it is a polycondensation product and the recognition of PET as a polyester in the HSN Explanatory Notes. Since the notification covered polyester resins and PET fell within that genus, the exemption entry was held applicable. The earlier Tribunal view extending exemption to goods covered by the broader description of polyester resins supported this construction.

Conclusion: PET was eligible for the concessional rate of duty of 20% ad valorem under the notification, and the assessee succeeded.

Ratio Decidendi: Where an exemption notification uses a generic description, goods shown to fall within that recognised class are entitled to the benefit even if not named specifically.

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