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TMI Blog1982 (9) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... ariff). The petitioner paid Rs. 87,680/- on the total value of the goods of Rs. 5,84,533.35 p. 2. Aggrieved by the order of the Collector the petitioner preferred an appeal to the Central Board of Excise and Customs. The Board by order dated 7th August, 1968 dismissed the appeal. From the appellate order a revision was filed before the Central Government. The revision was dismissed on 24th September, 1970. On 12th February, 1971 the present writ petition under. Article 226 of the Constitution was filed challenging the decision of the authorities as regards the customs duty levied on the goods. 3. The contention of the petitioner is that the goods imported by them are Tractor-cum-Power Tillers. They rely on entry No. 72 of the First Sche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose machine doing all odd jobs of the farmer such as ploughing, puddling, tilling, haulage, pumping and spraying etc. etc." From their literature it appears that primarily and mainly it is a tiller mounted on a tractor. The manufacturer claims many things for their product. It can do tilling and harrowing at a single stroke. It can do tilling and ridging at a single stroke. It can do tilling and heaping at a single stroke. It has a rotovater. The manufacturer says that it can also be used for various operations, namely, tilling, puddling, ploughing, transportation, ridging and pumping. But its main function and office is to serve as a tiller. The manufacturer has given 537 kg. as "the weight of the tiller complete with rotary attachment, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. This clearly indicates that tillers were subject to duty at the relevant time. Only later on the Government exempted power tillers from all duty. The basic question in the case is, as I have said, whether Yanmar Power Tiller can be said to be a tractor within the meaning of item No. 72. My answer is "No". The manufacturer himself calls it "Yanmar Diesel Tiller". This is how it is described in a coloured poster shown to me where a woman is riding on the tiller. This tiller has special rotary tines, cover fork, rotary tines with drum. It has an iron wheel. All these features are shown in the poster. The manufacturer himself calls it Yanmar Power Tiller. It is a power tiller mounted on a tractor. That is all. It is not a tractor in the sen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stinct entry, the basis of the classification is not open to question." 10. Now tractors are mentioned in entry No. 72. Tillers are mentioned in entry No. 72(8) note. Power tillers by a subsequent notification were exempted from duty. The statutory classification of tractors and tillers under separate entries is good evidence to show that a tiller is mainly and primarily a tiller, even though it can perform other functions, as well. The manufacturer has called it tiller-cum-tractor. But that is puffery of the goods. And a court cannot go by flattering publicity alone. Essentially and fundamentally it is a power tiller and is known to the trade as such in common parlance. It must not be forgotten that the import licence was for Yanmar Powe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat authorities have acted in complete disregard of the law. [see Girdharilal Bansidhar v. Union of India - AIR 1964 SC 1519 (1522)]. I, therefore, reject the contention that the imported goods were "tractors" and not "tillers" within the meaning of those terms as used in the Customs Tariff. 13. Counsel for the petitioner then said that the principles of natural justice have been violated and there has been no proper hearing of the case. He invited my attention to the order of the Collector where the scrutinising appraiser made the assessment "with the concurrence of the Collector". He said that the scrutinising appraiser had no authority to make the assessment. Then he said that he was not given a hearing. He referred to Section 17 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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