9911796707
TMI Blog1997 (1) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... I. 85.01 against the assessment under T.I. 85.12 as held by the learned original authority. The two competing items are reproduced below :- 85.01 Electric motors and generators (excluding generating sets). 85.12 Electrical lighting or signalling equipment (excluding articles of Heading No. 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. 3. The learned DR referring to the grounds of appeal has pleaded that in terms of Chapter Note 2 to Chapter 85, the Heading No. 85.01 would not apply to the goods covered under Tariff Heading 85.12. The learned DR pleaded that admittedly the wiper motor with tubular link are designed for use in windscreen wipers and sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lone are specifically mentioned, the motor which otherwise for the sake of argument, is usable only for the windscreen wipers would still not be assessable under that heading. 5. In a rejoinder, the learned DR pleaded that the startor motors are covered under T.I. 85.11 and the parts of the same would also be falling under Chapter Heading 85.11, even though there is a specific heading for electric motors under Heading 85.01. His plea is that once the main item is assessable under the Heading 85.12, the parts which are intended for the use of the same would also fall under the same heading. 6. The learned Counsel in reply pleaded that there is a specific heading for startor motors under 85.11 and therefore by reason of that the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85.12 by virtue of Chapter note (2) and whether the parts falling under Heading 85.12 be a motor or otherwise would fall under Heading 85.12 or by reason of the specific entry for electric motor under Heading 85.01 the motor would be assessable under Heading 85.01. All this not having been adverted to, we hold that the order of the learned lower authority cannot be said to be a proper order and in this view, we set aside the order of the learned lower appellate authority and remand the matter to the said authority for de novo adjudication after giving the respondents an opportunity of being heard and also an opportunity to the deptt. to put forth the case if they choose to do. The appeals are therefore allowed by remand. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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