Who is to blame if Central Government make apparent mistake in amending exemption notification "

Notification no. 21/2002 Cus dated 1-3-2002 prescribed effective rate of duty on various items imported in India.

This notification has been amended by hundreds of notification since 1-3-2002. Latest three amendment notifications are no. 61/2007 Cus dated 3-5-2007, no. 71/2007 Cus dated 14-5-2007 and no. 73/2007 Cus dated 21-5-2007.

Notification no. 61/2007 has inserted entry number 566, 567 and 568 after entry no. 565 to the notification no. 21/2002 with effect from 3-5-2007. These entries are read as under:

(1)	(2)	(3)	(4)	(5)	(6)
"566.	2710 19 90	N-Paraffin	7.5%	-	-
567.	75	All goods	2%	-	-
568.	8704	Refrigerated motor vehicles	Nil	-	-";

Further notification no. 73/2007 has inserted entry number 566 and 567 after entry no. 565 with effect from 21-5-2007. These entries are read as under;

Sl. No	Chapter or Heading or Subheading'	Description of goods	Standard rate	Additional duty rate	Condition No.
1	2	3	4	5	6
566	84 or any other Chapter	Machinery or equipment for effluent treatment plant for handloom sector.	'Nil'	-	96
567	84 or any other Chapter	Machinery or equipment.' for effluent treatment plant for handicraft sector. .	'Nil'	-	96

Therefore, serial number 566 and 567 represents two different items, which one is correct?

If the Central Government fails to keep track of its previous notifications, what about "Aam Aadmi", it they commit any mistake ignoring any provision / notification?

Administrative error in exemption notifications creates conflicting tariff entries requiring correction to avoid uncertainty in duty treatment. Apparent administrative error in sequential amendments produced duplicate serial numbers with divergent entries, creating a direct conflict in the notification text and uncertainty about which provision governs duty rates and exemption conditions. Resolving the conflict requires corrective amendment or administrative clarification to restore clear application of the exemption framework and prevent inconsistent treatment.