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TMI Blog1987 (11) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Tractor Company of India Limited and since 1964, the Company manufactures agricultural tractors and the components of the tractors including hydraulic lifts and 3-point linkages are imported. Agricultural tractors are declared to be 'essential commodities' and the selling prices were fixed by the Government of India. By Notification, dated August 6, 1960, certain exemptions were granted for component parts of the machinery required for the purpose of initial setting up or for its assembly or manufacture. By another notification, dated January 5, 1963, issued in exercise of powers conferred by Section 23 of the Sea Customs Act, the Central Government exempted : "Parts of all tractors when imported into India solely for agricultural pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etary to the Government of India advised the Company to have recourse to appellate remedies under the Customs Act. Thereupon on January 18, 1969, the Company filed refund application before the Assistant Collector of Customs, Bombay and that application came to be rejected on the ground that refund cannot be granted in view of the limitation prescribed under Section 27(1) of the Customs Act. The appeal preferred by the Company as also the Revision application before the Central Government ended in dismissal. The Company challenged those orders by filing Miscellaneous Petition No. 288 of 1973 under Article 226 of the Constitution of India on the Original Side of this Court and at the hearing of the petition before one of us (Pendse, J.) on A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he whole of the duty. It is not the claim of Mr. Shah that the components of the parts of the tractors imported by the Company were not used solely for the agricultural purposes. The only objection raised by Mr. Shah is that 1963 notification grants exemption to only those importers who are carrying out agricultural operations. It is impossible to accede to the submission because the submission does violence to the plain language of the notification. The notification nowhere provides that exemption is available only in cases where the importer is an agriculturist. Indeed, such restriction cannot be provided by notification issued in exercise of powers under Section 23 of the Sea Customs Act. It is possible for the Government of India to pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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