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TMI Blog1992 (9) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... The benefit of Notification 172/89 was not extended to the goods imported as they were admittedly parts of engines for agricultural tractors which are motor vehicles under Chapter 87 of the Customs Tariff Act, 1975. The lower appellate authority upheld the order of the adjudicating authority on the same ground and hence this appeal before us. We have heard Shri S.P. Jain, Partner of the appellant firm and Shri M.S. Arora, the learned DR and carefully considered their submissions. 4. Notification No. 172/89 reads as follows : GSR No. (E). - In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in Column 2 of the table hereto annexed, when imported into India, 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 (51 of 1975) as is in excess of the amount calculated at the rate of 35 per cent ad valorem: S. No. Description of goods 1 to 6 Xxxxxxxxxxxx 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs dated 1-7-1988 (page 78 of the appeal paper book) wherein the Collector has satisfied himself that the parts listed in Annexure A to his order are parts of IC engines used in agricultural tractors and not inter-changeable with other motor vehicles and submits that as S. No. 14 of Annexure A mentions DJPN 6149 S, and as the goods imported in this case, are the identical goods namely the identical piston ring kits, it should be held that these imported items are also not inter-changeable for use with other motor vehicles. Finally, he cites the order of the Bombay High Court in the case of Mahindra and Mahindra Ltd. v. Union of India Others [1984 (18) E.L.T. 262] and the orders of the Tribunal in the case of Kirloskar Cummins Ltd. v. Collector of Customs, Bombay [1985 (22) E.L.T. 74] and Order No. C-68-69/92-B2, dated 25-5-1992 in the case of M/s. Suhag Traders Put. Ltd. v. Collector of Customs, Madras to support the proposition already made by him. 6. In reply Shri M.S. Arora, the learned JDR submits that it is not inter-changeability of the parts for use with other motor vehicles which is the relevant criterion to determine eligibility to the benefit of Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsons (other than those of Heading 87.02) (private transport motor vehicles); Heading 87.04 covers motor vehicles for transport of goods for example dumpers; 87.05 covers special purpose motor vehicles such as break-down lorries, fire fighting vehicles, concrete-mixer lorries, etc.. Headings 87.06 and 87.07 covers chassis fitted with engines and bodies for motor vehicles of Headings 87.01 to 87.05, 87.08 covers parts and accessories of motor vehicles of Headings 87.01 to 87.05,87,09 covers works trucks of the type used in factories, warehouses, dock areas or airports etc. and parts thereof. 87.10 covers Defence vehicles such as tanks and other armoured fighting vehicles; 87.11 covers motor cycles and side cars; 87.12 covers bicycles and other cycles, 87.13 covers invalid carriages, 87.14 covers parts and accessories of vehicles of Headings 87.11 to 87.13.87.15 covers baby carriages and parts thereof and Heading 87.16 covers trailers and semi-trailers. Thus, it is seen that the entire Chapter 87 covers all kinds of motor vehicles. We therefore, cannot accept the argument of Shri Jain that Chapter 87 covers vehicles (other than motor vehicles) and motor vehicles. Once we hold that Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an agricultural tractor and a motor vehicle , we are required to look into the present Tariff only under which the Notification 172/89 has been issued. As rightly pointed out by the learned Sister, Chapter 87 covers all types of vehicles except railways or tramways rolling stock. Various Headings from 87.01 to 87.05, 87.09, 87.10 and 87.11 leave no manner of doubt that all types of motor vehicles are covered in this Chapter. Agricultural tractors are covered under Tariff Heading 87.01. Apart from the motor vehicles this Chapter also covers other vehicles; such as Tariff Headings 87.12 (bicycles and other cycles not motorised), 87.13 (invalid carriages whether or not motorised), 87.15 (baby carriages) and 87.16 (trailers, semi-trailers and other vehicles not mechanically propelled). In other words Chapter 87 covers all vehicles (including all motor vehicles other than railway and tramway rolling stock). The present Tariff, therefore, does not make any distinction between motor vehicle and an agricultural tractor as it might have made in earlier Tariffs. Another submission of the learned representative in support of his proposition of recognised distinction between motor vehicles a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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