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TMI Blog1985 (5) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants, besides the bill of entry, have filed copies of invoice, import licence and literature with photos pertaining to the products. 4. Taking up first the question of CV duty on continuous Ice-cream Freezer, Shri M. Chandrasekharan, learned Counsel for the appellants, argued that Tariff Item 29-A(1) gave illustrations of Ice-makers, bottle coolers, display cabinets and water coolers preceded by the words such as . He submitted that the goods taxable under the sub-item would be only those which had the qualities of these four illustrations. The four illustrations had only cooling qualities and no manufacturing quality, whereas the product in question had manufacturing activity and cooling part was only incidental. It would, therefore, not fall under the four illustrations set out in the sub-item and would, therefore, not be liable to CV duty. He, however, did not dispute that the item is a refrigerating appliance and is sold as ready-assembled unit. In support of his arguments Shri Chandrasekharan relied on Central Camera Co. Ltd. v. Union of India and others - 1981 E.L.T. 344 (Bom.), Commissioner of Sales Tax v. Kwality Restaurant - 1982 Vol. 45 STC 486, M/s. Vadilal Dairy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions following the expression such as held that it was illustrative and not exhaustive. Apart from the precedents cited by the parties, there are three high authorities not cited by the parties which clinch the issue. In Bengal Nagpur Railway Co. Ltd. v. Ruttanji Ramji and others - AIR 1938 PC 67, the Privy Council held that an illustration to a section cannot have the effect of modifying the language of the section which alone forms the enactment. This view was reiterated in Aniruddha Mitra v. Administrator General of Bengal and others - AIR. 1949 PC 244 wherein after referring to other decisions on the subject, the Privy Council held as follows : It is well-settled that just as illustrations should not be read as extending the meaning of a section, they should also not be read as restricting its operation, especially so when the effect would be to curtail a right which the plain words of the section would confer . In Shambhunath Mehra v. State of Ajmer - AIR 1956 S.C. 404, Boss J. laid down as follows : We recognise that an illustration does not exhaust the full content of the section which it illustrates but equally it can neither curtail nor expand its ambit . In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those headings on merits was justified. He further submitted that the three items in question were machines with individual functions and it could not be said that these machines along with the Freezer Item No. 1 would constitute a composite machine. The Rules and Notes relied upon by Shri Chandrasekharan were not relevant for classification under Heading 84.15 and Customs Tariff Act for these three items. The three items could not be given the classification as for the Freezer. 11. For ease of reference the relevant provisions referred to by either of the parties are extracted below : Rules for the Interpretation of the First Schedule to the Customs Tariff Act : 1. The titles of Sections and Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the Headings and relative Section or Chapter Notes and, provided such Headings or Notes do not otherwise require, according to the provisions hereinafter contained. The classification of goods within a Heading shall be determined by applying as between sub-headings the like rules as are applicable between Headings. 2(a) Any reference in a heading to an article shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atus for sugar juice extraction (Heading 84.30); (d) machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (Heading No. 84.40); or (e) machinery or plant, designed for a mechanical operation, in which a change of temperature, (even if necessary) is subsidiary. Heading 84.19 is to be taken not to apply to : (a) sewing machine for closing bags or similar containers (Heading No. 84.41); or (b) office machinery of Heading No. 84.51/55 5. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. 12. Reference to Rules 2(a), 2(b) and 3(b) of the Rules for Interpretation by the appellants for their claim to classification under Heading 84.15 in respect of three items does not strictly appear helpful to the appellants; nor do Notes 2 and 5 to Chapter 84. It is significant that plea relating to these rules was not raised before the Appellate Collector. As for the appellants reliance on Note 3 to Section XVI which is extracted above, on which appellants have strongly relied for their claim under Heading 84.15, we have on record a leaflet from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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