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The said Notification No. 281-Cus dated 2.8 1976, as amended A from time to time, reads as follows:-

"Notfn. No. 281.Cus.-The articles specified in column(2) of the Table hereto annexed and falling under Heading No. 84.06 are exempt from so much of that portion of the duty of Customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975, as is in excess of the rate specified in the corresponding entry in column (3) of the said Table.

The Notification grants exemption in part from payment of the Customs duty in respect of articles specified in column (2) of the Table and falling under Heading No. 84.06. Heading No. 84.06 refers to 'internal combustion piston engines' Paragraph 2 of column (2) of the Table annexed to the Notification, which is relevant for our purpose, not only refers to internal combustion piston engines, but also to 'parts thereof'. Heading No. 84.06 does not, however, contain or refer to the Parts of internal combustion piston engines It is submitted by the learned Additional Solicitor General that as Heading No. 84.06 does not refer to the parts of internal combustion piston engines, the appellant is not entitled to claim any exemption for the bushes, even if they are parts of such engines. Secondly, it is contended by him that even assuming that Heading No. 84.06 also contemplates parts of the engine, such parts must be all the parts of the engine and not a few parts thereof In other words, his contention is that Heading No. 84.06 will apply when an internal combustion piston engine in imported in a knocked-down condition. Lastly, it is contended that bushes and bearings are the same and indentical articles as held by the Appellate Tribunal and, as bearings have been provided for under Heading No. 84.63, the question of any exemption under the Notification does not arise. It is also submitted by the learned Additional Solicitor General that even assuming that the bushes and bearings are not identical articles but they are distinct and separate, yet there is no material for holding that the bushes, which have been imported by the appellant, are parts of the engines referred to in Heading No. 84.06.

The Notification provides that the articles specified in column (2) of the Table and falling under Heading No. 84.06 are exempt from payment of a certain portion of the customs duty. Paragraph 2 of column (2) of the Table not only mentions internal combustion piston engines, undoubtedly forming the only subject-matter of Heading No. 84.06, but it also mentions the 'parts thereof', that is to say, parts of such engines. Heading No. 84 06 does not refer to 'parts' of such engines. Non-mention of 'parts' in Heading No. 84.06 has given rise to a controversy between the parties. It may be that the Notification has been inartistically drafted. It is, however, clear that the Notification not only intends to grant exemption to internal combustion piston engines, but also to 'parts thereof'. When, therefore, the intention is clear and manifest, it will be unreasonable to take a narrow view of the Notification and not to extend its benefit to the parts of the engines referred to in Heading No. 84.06. To accept the contention made on behalf of the respondents that as Heading No. 84 06 does not mention 'the parts', the Notification is inapplicable to the parts, will be to amend the Notification, which the court will not do. In our opinion, therefore, the Notification will apply to parts of the engines mentioned under Heading No. 84.06.

We are unable to accept the contention of the respondents that 'the parts' referred to in paragraph 2 of column (2) of the Table must be all the parts of the engines or engine in question and not a few parts thereof. Paragraph 2 of column (2) does not provide that it must be all the parts of the engine or engines. It simply provides 'parts thereof'. In the absence of any clear and unambiguous provision that exemption will be granted in respect of parts of the engines, which must be all the parts constituting the engine or engines, we are not inclined to restrict the scope of the Notification. Accordingly, we hold that 'parts referred to in paragraph 2 of column (2) of the Table may be all the parts or any of some of the parts of the engine or engines in question. A mention of internal combustion piston engines under Heading No. 84.06 not only contemplates the engine or engines, but also the parts thereof. So, although the parts are not mentioned under Heading No. 84.06, by necessary implication and in the context of the Notification, it includes the parts of the engine. We are, therefore, of the view that parts of the engine or engines, mentioned under Heading No. 84.06, will get the benefit of exemption under the Notification.