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TMI Blog1989 (12) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... charged to auxiliary duty of customs at 40% ad valorem in terms of Customs Notification No. 111/87, dated 1-3-1987, as held by the lower authorities or was exempt from the said duty in terms of Customs Notification 112/87, dated 1-3-1987. 3. There is no dispute as regards the classification under Heading 4906.00 of the First Schedule to the Customs Tariff Act, 1975 for the purpose of levy of basic duty of customs nor as regards the levy of additional duty of customs. 4. We have heard Shri V. Sridharan, learned counsel, for the appellants and Shri V. Chandrasekaran, SDR, for the respondent-Collector. 5. Auxiliary duty of customs was leviable, under Section 95 of the Finance Bill of 1987, which subsequently was enacted into the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e stated to be rejected. Perhaps, that was why the Learned Counsel for the appellants did not urge this ground before us. The expression any duties of customs occurring in sub-section (3) of Section 95 of the Finance Bill should, in our view, be construed as, and meaning, duties of customs, if any. The sub-section cannot be read in the manner urged by the appellants. It is clear that the auxiliary duty of customs is chargeable in addition to any duties of customs chargeable, inter alia, under the Customs Tariff Act. This would not mean that if no duty of customs is chargeable under any other law, the auxiliary duty leviable under sub-section (1) of Section 95 of the Finance Bill would also not be, for that reason, chargeable. The measure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awings . Some of them are given below : The New Lexicon Webster s Dictionary of the English Language Volume 2. Plan 1. A design for a construction, lay-out system etc. a drawing representing a horizontal section of a solid object a detailed diagram." The Shorter Oxford English Dictionary - Vol. II Plan :... 1. A drawing, sketch, etc. of any object, made by projection upon a flat surface. A drawing showing the relative positions of the parts of a building, or of any one floor of a building on a horizontal plane (b) a large scale, detailed map of a town or district. 2. A scheme of arrangement; transf. disposition of parts; a type of structure (viewed as designed); configuration (of a surface) 1732. 3. A scheme of action, project, de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in accordance with preconceived plan. A project, an idea. As a term of art, the giving of a visible form to the conceptions of the mind, or invention. In evidence, purpose or intention, combined with plan, or implying a plan in the mind . Legal Glossary 3rd Edition 1983 Government of India, Ministry of Law, Justice and Company Affairs" Plan 1) a drawing, sketch etc, of any object made by projection upon a flat surface (S. 83, Indian Evidence Act). 2)..... 3) to design. McGraw Hill Dictionary of Scientific and Technical Terms 3rd Edition 1984. Plan 1) An orthographic drawing on a horizontal plane, as of an instrument, a horizontal section, or a layout. 2) A large scale map or chart of a small area. McGraw Hill Dictionary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igning by lot; act of pulling etc. Plan n. a figure or representation of any thing projected on a plane or flat surface, esp. that of a building, floor, etc. as disposed on a ground; a large scale detailed map of a small area; a scheme for accomplishing a purpose............ 8. From the above extracts, it is evident that the term plans includes drawings and designs . The Department s contention is that the exemption notification should be construed to cover only plans because it does not specifically refer to drawings in contra distinction to the tariff entry which sets out plans and drawings . To this, the reply of the Learned Counsel for the appellants is that the entry to be construed in the present dispute is not the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de certain submissions about a portion of the value of the goods being attributable to the cost of technical know-how which went behind the drawings. We did not allow him to raise this ground because it had not been urged before the lower authorities and the factual basis for raising such a ground was not available in the record. Similarly, we did not permit him to argue on the submission that designs and drawings are not goods chargeable to customs duty for the reason that this would have involved examining the vires and validity of the Tariff Entry which is beyond the Tribunal s competence. 12. In the result, the impugned order is set aside and the appeal is allowed with consequential relief to the appellants. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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