9911796707
TMI Blog2007 (10) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... sewing machines. The Notification No. 6/06-CE. exempts only sewing machines other than those with inbuilt motors. The Importer took the stand that these machines were Without inbuilt motors and that in an inbuilt machine the motors are built on the main shaft of the machines and motors calmot be separated from the sewing head. It was further clarified that motor has been imported along with the sewing machine; that motor is not at all connected to the machine and it runs the machine by a v-belt; that machine can operate without motor. The lower authority has held that the machines were with inbuilt motors and therefore held that the item is not eligible for the said exemption. On a detailed consideration, the Commissioner (Appeals) has acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therein or the conclusions of the learned single Judge to apply the said ratio to the case on hand in favour of the manufacturers. The learned single Judge extensively quoted the ratio of the decision of the Division Bench of the Gujarat High Court which makes it unnecessary for us to refer to them in detail once again in this judgment. Suffice it to refer to the fact that the very same High Court in Shri Punit Ghar Ganti's case (supra) followed the earlier Division Bench Judgment and pointed out that it is the electric element or motor or rotor or starter which gives the specific character to the goods of the description as electric appliance and unless electric part is fitted into it by which the said appliance works, the rest of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctric motive power would not be a domestic electric appliance properly so-called. 11. In Deputy Commissioner v. Equipment Agencies (1981) 47 S.T.C. 68, a Division Bench of the Kerala High Court had an occasion to consider the scope of the expression 'electrical goods' in entry 26 of the First Schedule to the Kerala General Sales Tax Act, 1963 and it was held therein that going by its ordinary connotation as also its meaning as understood in commercial parlance it will take within its scope only appliances which are exclusively dependent upon the use of electrical energy for their working and which cannot be put to any use except in relation to the utilization of electrical energy. It was also considered necessary that intrinsically the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the meaning of Tariff Item 33-C and within the meaning of the expression "domestic electrical appliance", it is necessary that electrical appliances Should be in- built in the commodity concerned. An electrical appliance is not the same as electrically operated machinery notwithstanding that electric motor formed a distinct, severable and separate unit, cannot have the effect of rendering the machinery or apparatus an electrical appliance merely because the said motor also was fixed as a distinct component of wet grinder, connected by a v-belt. 14. We are of the view that having regard to the fact that indisputably the manufacturer of wet grinder and the trade have purchased electric motors from third parties and thereafter fitted the lat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rightly repelled by the learned single Judge and we are not Convinced of the submissions made by the learned Counsel for the appellants on this aspect either. In the light of our conclusions as above, we consider it unnecessary to go into the question based on the legality or otherwise of the competency of the authorities to change their view and whether there are sufficient grounds for such a change in the circumstances of the case. The writ appeals, therefore, fail and shall stand dismissed; but in the circumstances, there will be no order as to costs." The reasoning given by the Commissioner (Appeals) in the impugned order is correct and proper and in terms of the ratio of the Madras High Court judgment cited supra. We do not fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
