9911796707
TMI Blog1987 (1) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), other than those specified in the Schedule hereto annexed, from the whole of the duty of excise leviable thereon. THE SCHEDULE : 1. Brake linings. 2. Clutch facings. 3. Engine valves. 4. Gaskets. 5. Nozzles and nozzle holders. 6. Piston rings. 7. Shock absorbers. 8. Sparking plugs. 9. Thin-walled bearings. 10. Tie rod ends 11. Electric horns." Item 34A of the First Schedule to the Central Excises and Salt Act, 1944 (Act 1 of 1944), hereinafter referred to as the Act, as it stood at the relevant point of time, contemplated the levy of ad valorem excise duty on parts and accessories of motor vehicles not otherwise specified. As it could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use in the said piston assembly are of the diameter 15 mm." The above case of the petitioner is not being disputed by respondents. However, they would express the stand that circlips manufactured by the petitioner, though not connected with piston or piston assembly, will still come under Item No. 6 and hence the petitioner could not avail of the exemption, since it is one of the items of Notification No. 99/71, which stood excluded from the purview of exemption. The petitioner would insist that only if circlips are connected with the piston or piston assembly, then only they will go out of the purview of exemption and since the circlips manufactured by it have nothing to do with the piston or piston assembly, they must have the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h ultimately got introduced in Item 6 would have reference to piston or piston assembly only and hence circlips, if they have no connection with piston or piston assembly, must go out of the enumerated items in the Notification No. 99/71 and they must have the benefit of exemption as per the said notification. 3. On a proper construction of the relevant Notifications, viz., 99/71, 95/72 and 14/75, I am inclined to accept the submission of the learned Counsel for the petitioner. Item 34A of the First Schedule to the Act contemplated levy of an ad valorem duty on parts and accessories of motor vehicles not otherwise specified. By Notification No. 99/71, motor vehicle parts and accessories falling under Item 34A, other than those specified i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item must have meaning and relevance only with reference to the item as it stood at the relevant point of time. As already noted, the item originally referred to "piston rings", and it subsequently became "pistons" and "piston rings". When "circlips" were inserted in this item, they could have reference and relationship to piston or piston assembly only. When a specific item is inserted in a Schedule to a notification and when that item gets expatiated by further amendments, the amendments have got to be read only with reference to the original insertion and not read de hors the same. The general rule of construction is that no word should be read in isolation, and its colour and content should be derived from the context in which it occur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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