Beneficial exemption cannot be refused for a supplier's clerical error when the goods otherwise satisfy the notification conditions.

A beneficial exemption cannot be denied on a mere technical or documentary error by the supplier when the goods otherwise satisfy the notification conditions. The goods were found to fall within Notification No. 93/76, and the supplier's reference to Notification No. 56/78 in the gate passes was only a clerical description that did not affect the assessee's substantive entitlement. The denial of exemption on that ground was therefore unsustainable, and the exemption claim succeeded.

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Issues: Whether the assessee was entitled to the benefit of Notification No. 93/76 in respect of split air conditioners, notwithstanding the supplier's mention of Notification No. 56/78 in the gate passes.

Analysis: The entitlement to the exemption was not in dispute on the factual use of the goods, and the appellate authority itself had recorded that the goods fell within Notification No. 93/76. The denial rested only on the technical circumstance that the supplier had described the clearance under Notification No. 56/78. Such a clerical or documentary reference by the supplier could not defeat the assessee's substantive claim to the exemption when the beneficial notification otherwise applied.

Conclusion: The assessee was entitled to the benefit of Notification No. 93/76, and denial of the benefit on the ground of the supplier's reference to Notification No. 56/78 was unsustainable.

Final Conclusion: The exemption claim succeeded, and the order denying the benefit was set aside.

Ratio Decidendi: A beneficial exemption cannot be denied on a mere technical or documentary error by the supplier when the goods otherwise satisfy the conditions of the notification and the assessee's substantive entitlement is established.

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