Customs exemption under Notification No. 23/98-Cus upheld where certified fire-fighting equipment met prescribed conditions.

Imported special purpose motor vehicles and a hydraulic platform were treated as covered by Notification No. 23/98-Cus. because the prescribed certificates confirmed their use for fire-fighting operations by an organisation administered by the Government of India. Once the mandatory exemption conditions were satisfied and the competent certifying authority had issued the required certification, the customs authority could not disregard that determination or deny the benefit on a different view of eligibility. The ownership and administrative control of the appellant did not justify exclusion from the notification. The denial of exemption was therefore unsustainable, and the exemption benefit was available.

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Issues: Whether the imported special purpose motor vehicles and hydraulic platform were entitled to the exemption under Notification No. 23/98-Cus. on the basis of the certificates produced and compliance with the prescribed conditions.

Analysis: The imported goods were found to fall within the specified list under the notification. The certificates issued by the Deputy Secretary, Ministry of Home Affairs, certified that the goods were required for fire fighting operations and were used by the appellant, which was administered by the Government of India. Once the mandatory conditions of the exemption notification were fulfilled, the customs authority could not disregard or sit in appeal over the decision of the statutorily prescribed certifying authority. The ownership structure and administrative control indicated that the appellant could not be excluded from the scope of the notification merely on the ground taken by the lower authority.

Conclusion: The denial of exemption was unsustainable and the appellant was entitled to the benefit of Notification No. 23/98-Cus.

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