Exemption notification for fire-fighting vehicles requires substantive eligibility; a certificate alone does not establish entitlement.

An exemption notification for special purpose motor vehicles used in fire fighting and rescue operations applied only to goods imported by fire services administered by the Central or a State Government, and the prescribed certificate was only one condition for availing the concession. The substantive eligibility requirement and the certificate had to be read together. On the facts, the claimant was not shown to be a fire fighting service, and a certificate referring to administration by a Ministry did not establish entitlement, especially where the shareholding pattern showed only minority State participation and no Central Government interest. The duty concession was therefore not available.

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Issues: Whether the respondent was entitled to the benefit of Notification No. 23/98-Cus. dated 2-6-1998 for import of special purpose motor vehicles for fire fighting and rescue operations.

Analysis: The notification extended the concession only to goods specified in the relevant list when imported by fire services administered by the Central Government or a State Government, and the prescribed certificate was only one of the conditions for availing the benefit. The entitlement under the notification and the certificate requirement had to be read together. On the facts, the respondent was not shown to be a fire fighting service, and the certificate stating that it was administered by a Ministry did not establish eligibility, particularly in view of the shareholding pattern showing that the State Government held only a minority interest and the Central Government held none.

Conclusion: The respondent was not entitled to the benefit of the notification, and the finding of the lower authority granting the exemption was set aside.

Final Conclusion: The duty concession was denied because the respondent did not fall within the class of fire services covered by the notification and the prescribed certificate did not override the substantive eligibility requirement.

Ratio Decidendi: An exemption notification must be applied by reading the substantive eligibility description and the prescribed procedural certificate together, and production of the certificate alone does not confer the benefit unless the claimant independently satisfies the class of recipients specified in the notification.

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