1987 (10) TMI 263

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e in appeal being aggrieved from the order passed by the Appellate Collector of Customs, Bombay. 2. Briefly the facts of the case are that the appellant had imported Ford Cortina 1600L. The revenue authorities had charged CV duty under Tariff Item 34(3) of the Central Excise Tariff. The appellant contended that the same has to be assessed under Tariff Item 34(2). His contention was not accepted .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the car was imported in March, 1977 and at the time of importation the horse power was used to be calculated on the basis of RAC rating and the formula for which is D2 x N/2.5 where D stands for the Diameter of the bore of the cylinder in inches and N stands for number of cylinders and with this equation the horse power of the car comes to 16.26 taking the bore at 3.1882 inches. Shri Gopinath has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... extract from Encyclopaedia Britannica Volume V page 141 is reproduced below:- Taxable or nominal horsepower of steam or internal combustion engines is an arbitrary figure calculated from certain dimensions of the engine and bearing no exact relationship to actual power capacity. For motor vehicles in Great Britain and parts of the United States, the usual formula for taxable horsepower is : d2n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X