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TMI Blog1987 (4) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... ending verification of the products and that it appeared that the various pistons and plungers classified by the company under TI 68 were classifiable under TI 34A as Pistons . The appellants were directed to show cause as to why duty on all past clearances of Pistons should not be collected. 3. In their reply, the appellants stated that the term pistons had not been defined in the First Schedule and hence it should be given the popular meaning in its commercial sense. Quoting from Chambers Dictionary, Readers Digest Great Encyclopaedia Dictionary Vol. II, Newnes Family Dictionary and G.N. Garmonsway the Penguin English Dictionary, they urged that pistons were understood only as pistons of I.C. Engines, Steam Engines and Pumps. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rlance only pistons used in I.C. Engines and Pumps were known as pistons . The products manufactured by the appellants were parts of brake assembly. The functions of these parts were not similar to or identical with the functions of a piston. While the pistons were designed to generate pressure or to convert energy of one form to another, the plungers were designed to function only as valves and were not intended to generate or convert energy. It was argued that even though the appellants had described these items as pistons or re-action pistons in their pamphlets, the Tribunal has to examine the parts and their functions without attaching much importance to what the appellants had stated in their Brochure. The counsel also relied on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... int for consideration in this appeal is whether the product manufactured by the appellants could be classified under TI 34A or under T.I. 68. Item 34A refers to parts and accessories of motor vehicles and tractors including trailers, following namely, (vi) pistons. The term piston has not been defined under the Act. So, one has to take into consideration the technical connotation of the word and as to how it is understood in the trade. The Chambers Dictionary defines pistons as, A Cylindrical piece moving to and fro in a hollow cylinder as in Engines and Pumps. The Readers Digest Great Encyclopaedia Dictionary Vol.II defines pistons as," A disc or short cylinder fitting closely within cylindrical vessel in which it moves to and fro us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants it acts as a valve for pumping-out excess air. The plunger is intended to release excess pressure developed in the brake system to the atmosphere. It was argued that it does not generate pressure. But it is intended to maintain a particular pressure in the brake system. Mc Graw Hill Dictionary defines piston as a Sliding metallic cylinder that reciprocates in a tubular housing either moving against or moved by creating pressure. Pistons are also known as Plungers (Mc Graw Hill Dic. P.1221 2nd Ed.). An examination of the product and a scrutiny of its functions show that the items could be very appropriately classified as pistons , more so in the absence of any restriction in the Tariff Entry limiting it to pistons in I.C. Engi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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