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TMI Blog1987 (8) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise & Salt Act, 1944 (hereinafter referred to as "the said Act"). Tariff Item 34A prior to its amendment by the Finance Act of 1979 stated as follows : "Parts and accessories not elsewhere specified, of motor vehicles and tractors, including, trailers. Explanation - The expression "Motor Vehicles" has the meaning assigned to it in Item No. 34." 2. In 1979, the Tariff was amended to include the specified parts and accessories of motor vehicles and tractors, on which duty was payable under Item 34A. The effect of this amendment was that such of the parts and accessories of motor vehicles, etc. which were hitherto exempted under Notification No. 99/71, dated 29th May, 1971 would thereafter pay duty under Tariff Item No. 68. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise and Customs that these switches when manipulated, directly resulted in the switching of electric lights, and therefore, would fall within Item 61 and they are to be classified accordingly. In this Tariff Advice, there is a reference to a Conference and there was a discussion and the discussion indicates that the main function of the switch was ignition and not lighting and, therefore, this would go outside the purview of Item 61. The Tariff Advice further observes that the switches which are specially designed for motor vehicles should normally go under Item 68. However, the Board purported to give directions otherwise. 4. It is clear that the conduct of the Department is mainly influenced by such a direction given by the Board. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arly, in the present case these products will have to be considered as part of automobile spare parts and not as electric switches as would fall within Item 61. If the Item is considered in its commercial sense, it becomes a part of the motor vehicles and in that event since the same was not provided under Item 34A, it must necessarily fall under the Residuary Item No. 68. This item cannot be considered otherwise. 6. Mr. Setalvad has also drawn my attention to the fact that these products are known as parts of motor vehicles and in that connection the petitioners have relied on certain certificates issued by reputed dealers in auto-electric spare parts and also by a dealer who deals in ordinary electrical parts. It is interesting to note t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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