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TMI Blog1993 (1) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... .................... 4. .................... .................... 5. .................... .................... 6. .................... .................... 7. .................... .................... 8. .................... .................... 9. .................... .................... 10. .................... .................... 11. 12. Electric portable generators up to 3.5 KVA Permitted to be imported only against a licence or in accordance with a Public Notice issued in this behalf. 1.2 The appellants explained vide their letter dated 24-6-1992 that the goods imported are not complete electric portable generators. The following items are required for the manufacture of portable electric generators, namely; (a) Internal combustion engine as a prime mover or driver (b) Alternator (c) Instrument and control panels What they have imported are merely alternators. It was further stated by the appellants that manufacturers catalogue as well as the name plate, description of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ............ (xi)........................ (xxvii)...................... (Xii)...................... (xxviii)...................... (xiii)..................... (xxix)...................... (xiv)...................... (xxx)...................... (XV)....................... (xxxi)...................... (Xvi)...................... (xxxii)...................... (xvii)..................... (xxxiii)...................... (xviii).................... (Xxxiv)...................... (xxxv)...................... (2)...................... TABLE Sl. No. Description Rate of duty (1) (2) (3) 1. Any Article falling under the following heading Nos. And sub-heading Nos. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), namely:- (i)...................(a)................. (j)...................(b)................. (k)...................(c)................. (l)...................(d)................. (m).................(e)................. (n)...................( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Other AC motors, single-phase. -Other AC motors Multi-phase. 8501.51 -Of an output not exceeding 750W 8501.52 -Of an output exceeding 750 W but not exceeding 75 KW. 8501.53 -Of an output exceeding 75 KW -AC generators (alternators) : 8501.61 -Of an output not exceeding 75 KVA 8501.62 -Of an outpu t exceeding 75 KVA 8501.63 -Of an output exceeding 375 KVA but not exceeding 750 KVA. 8501.64 -Of an output exceeding 750 KVA. 85.02 Electric generating sets and rotary converters. -Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines) : 8502.11 -Of an output not exceeding 75 KVA 8502.12 -Of an output exceeding 75 KVA but not exceeding 375 KVA. 8502.13 -Of an output exceeding 375 KVA 8502.20 -Generating sets with spark-ignition internal combustion piston engines. 8502.30 -Other generating sets. 8502.40 -Electric rotary converters. He submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, submits that the parts referred to in Notification No. 155/86 should have fallen under Tariff Heading 85.03 whereas A.C. Generators (alternators) fall specifically under Tariff Heading 85.01 and sub-heading 8501.61. 4. We have carefully considered the pleas advanced on both sides. ITC Policy and Customs Tariff are two different enactments. Each is, therefore, required to be interpreted on the basis of their own schemes and not necessarily in conjunction with one another. It is no doubt true that S. No. 11 of list J uses the expression generating sets whereas S. No. 12 uses the expression generator but they are in different contexts. Generating sets referred to in S. No. 11 of list J are in the context of diesel generating sets up to 1500 KVA whereas expression generator used at S. No. 12 is in the context of electric portable generators up to 3.5 KVA. On the basis of the literature, namely. World Book 1990, Edition produced by the learned SDR, it is clear that an alternator on its own cannot produce electricity. This is clear from the Section How a generator works on page 169 of the World Book. It reads as follows : Basic principles - A generator does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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