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TMI Blog1994 (8) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... had imported were internally geared motors and since such motors are excluded under Heading 85.01(2) these would fall under the residuary Item No. 85.01(1) of the then existing CTA. 3. The Asstt. Collector held that internally geared can mean only such motors comprising of gears and motors housed in the same casing, not separable and manufactured as one integral unit and, therefore, classified these geared motors under 85.01(2) since the geared motor imported by the appellant are not considered by him as internally geared motors. 4. Collector (Appeals) rejected the contentions of the appellants and held that geared internally means gear fitted inside the motor housing and upheld the order of Asstt. Collector. 5. Ld. Consultant Shri N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the submissions made by both the sides and perused the records of the case. For the sake of clarity we extract below the then existing Tariff Heading 85.01 :- Electrical goods of the following description : generators, motors, converters (rotary or static) transformer, rectifiers and rectifying apparatus, inductors; (1) Not elsewhere specified (2) Electric motors other than the following : flame proof motors, variable speed commutator motors, internally geared motors, motors designed for use in circuits of 400 volts or above and other motors of rated output 1.5 kilowatts or above, (3) Transformers, other than flame proof whose rated input voltage is less than 400 volts, and inductors used in circuits of less than 400 volts. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings read with the relevant provisions or statutory rules of interpretation put up thereon. For exigibility to excise duty the entity must be specified in positive terms under a particular tariff entry. In its absence it may be deducted from a proper construction of the tariff entry. There is neither intendment nor equity in a taxing statute. Nothing is implied. Neither can we insert nor anything can we delete but it should be interpreted and construed as per the words the legislature has chosen to employ in the Act or Rules. There is no room for assumption or presumptions. The object of the Parliament has to be gathered from the language used in the statute......... 10. Since in the case of appellants, motors and gears are separate, co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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