9911796707
TMI Blog1982 (7) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... res etc., both in service Centre and Training Centre to which the institution is divided into. The products of the institution were listed and sent to the 1st respondent-Assistant Collector of Central Excise, Bangalore, for classification under Tariff Item No. 68 of the Schedule to the Central Excise, Bangalore, for classification under Tariff Item No. 68 of the Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act). Thereafter, the Superintendent of Central Excise, II Division, Bangalore, sought opinion in respect of the classification from D.G.T.D. and Central Machine Tools Institute. The former was of the opinion that the moulds and die casting dies manufactured by the petitioner should be classified unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tools etc., of plastic or maleable or liquid materials which the producers of Dolls Toys and the like use in their industries. 3. Therefore,the short question that falls for determination in this writ petition is whether the products of the institution are exigible to duty under the Act with reference to Tariff Item No. 51.A or with reference to Tariff Item 68 of the schedule to the Act. 4. It is useful to extract the portion of the order of the 2nd respondent-Appellate Collector of Customs to understand how the department has reached the conclusion to bring the products of the petitioner institution to levy of duty under Tariff Item No. 51-A in the Schedule to the Act. The portion of the order reads as follows:- "From the above it f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used by a handicraftmen or labourer in his work ……." It is on the latter part of the two meanings extracted above that the learned Senior Standing Counsel for the Central Government relies upon to support the conclusions reached by the department to make the products of the petitioner-institution exigible to duty under Tariff Item No. 51A of the Schedule to the Act where also the word 'Tool' occurs. 5. This is evidently because admittedly the products of the institution are used to encourable handicrafts in small scale industries in India. Undoubtedly, that is one way of understanding very broadly the word 'Tool'. But in the English language as is evident from the dictionary meanings, that word is capable of being used in different con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... naming and giving an exclusive meaning the Legislature has excluded other tools which are not named in the item or the sub-items. Similarly, in sub-item (ii) not all tools are included, but only tools for working in the hand pneumatic or with self-contained non-electric or electric motor. Thus only what is specified comes within the mischief of that item and not all the tools in general. 6. Similarly, item (iii) speaks of tools specially designed to be fitted into hand-tools, machine tools or tools falling under sub-item (ii), including dies for wire drawing; extrusion dies for metals and rock drilling bits. Possibly what has induced the respondents to bring the products of the petitioner institution in this entry is with reference to ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mined measurements like cutting by use in a lathe or drilling machine or in a milling machine. 7. If this kind of analysis is made of the word 'Tools' used in Item No. 51A of the Schedule to the Act, there would have been no occasion for the department namely, the respondents, to come to the conclusion which they did i.e., to hold moulds and die casting dies as falling under extrusion dies and press for rock drills occurring in sub-item (iii) of item No. 51-A of the Schedule to the Act 8. It is represented from the Bar, by the learned counsel for the petitioner, that the press tools manufactured by the petitioner are admitted to fall under item No. 51-A of the Schedule to the Act 9. For the reasons I have given, the moulds and die c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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