9911796707
TMI Blog1985 (8) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... per Motors valued at Rs. 1,77,679/- CIF. As per the Bill of Entry clearance was sought against Export House Additional Import Licence No. 0353038, dated 27-1-1982 issued in favour of M/s. Muthuswamy Gunder Co. with letter of authority in favour of the appellants. In this Bill of Entry the goods were sought to be classified under CTA 85.02. Later on, however, the appellants took the stand that though the imported goods were described as wiper motors these were not electric motors covered by Heading 85.01 CTA but these were wiper systems which were parts of wind screen wipers covered by Heading 85.09 CTA. It was also submitted that the goods were covered by the licence in terms of sub-para 8 of para 186 of AM 81-82 Policy Book. The Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctric motors should refer to motors designed to work on normal electric voltage of 230 V and 440 V circuits whereas the impugned goods worked on power of 12V and 24 V only. It was, however, stated that the goods imported are wiper motor assemblies or systems consisting of not only a motor, but also an inbuilt gear train as well as extended armature shaft. In fact it was stated that these are complete wind screen wipers minus arms and blades. It was stated that since these items have no other use except as parts of wind screen wipers they have to be treated as wind screen wipers assemblies in terms of Rule 2(a) of Rules for the Interpretation of the First Schedule of Import Tariff. 5. On the question of the validity of second Licence No. 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t understandable in view of the fact that in their own case Bill of Entry No. 496/43 of 22-5-1982 relating to import of some product, they had claimed assessment under Heading 85.01 (1) CTA on the ground that the motor imported was one with inbuilt gear system. The Custom House, however, decided that only internal gear motors fell under Heading 85.01 (1) CTA. In the case of the products of the appellants, it was observed that the motors were not internally geared but there was a separate reduction gear box coupled by the motor. Hence it was held that the goods would be assessable under Heading 85.02 (2) CTA. The Respondents have also referred to CCCN Explanatory Notes relating to 85.01 (1) and have pointed out that the heading covers electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s described the product as wiper motors. It is also observed that in cases of earlier import the appellants have themselves claimed that the correct classification of the item would be under Heading 85.01(1) CTA. It appears, that only when they got into difficulty in respect of the import of the impugned goods in view of the amendment of the policy that they have taken recourse to arguments seeking different classification. In seeking alternative classification they have, in fact, made claim giving the goods a completely different identity. It was stated that the goods are not, in fact, wiper motors but what is called wiper system. It was even urged that the goods should be considered as windscreen wipers minus wiper arms and blades, and cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unction, as separate parts of the wiper assemblies. What is more, it has not been argued before us that these motors have been given special shape or design for use exclusively in wiper systems and that they cannot be used for any other purposes. 11. Looking at the Explanatory Notes of CCCN relating to 85.01, we feel that there is hardly any doubt that the impugned goods are covered by this item. We take note here of the fact that there is no doubt whatsoever as regards the identity of the goods in view of the description in the relevant Bill of Entry in the Invoice and in the literature of the manufacturer furnished by the appellants, all of which refer to the goods as wiper motors. 12. In so far as the validity of the licence is conce ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
