9911796707
TMI Blog1987 (9) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... .66 to the First Schedule to the. Customs Tariff Act, 51 of 1975. The petitioner has enjoyed the concessions annexed to the imports made pursuant to such contracts with regard to basic Customs duty and additional duty. The problem presented to the petitioner and equally so, to the Revenue is with reference to the auxiliary duty on the items of machinery imported by the petitioner. According to the petitioner, specific items 'paper making machinery and component parts thereof falling under Heading 84.31 imported by it have been totally exempted from auxiliary duty as per Notification 62/83-Customs, dated 1-3-1983. According to the Revenue, since the above items are also those imported pursuant to the specific contracts registered under Heading 84.66, they have to bear the auxiliary duty to the extent of 20% of the value as per the Notification 61/83-Customs, dated 1-3-1983. The body of the Notification 62/83-Customs, dated 1-3-1983 and the relevant items of the Table relatable to Heading 84.31 are extracted as follows :- "In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of Clause 45 of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5; 6. ... ... 7. ... ... 8. ... ... 9. ... ... 10. ... ... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in Column (3) of the Table annexed hereto and falling within the Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the corresponding entry in Column (2) of the said Table, when imported into India, from so much of the auxiliary duty of Customs leviable thereon under sub-clause (1) of Clause 45 of the said Finance Bill, as is in excess of the amount calculated at the rate of twenty percent of the value of such goods as determined in accordance with the provisions of Section 14 of the First mentioned Act. Sl.No. to the Customs Tariff Act, '1975 Chapter No. in the First Schedule Description of the goods (1) (2) (3) 1. ... ... & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner, has pressed forth only these principles to bring conviction to the mind of this Court with regard to the tenability of the claim of the petitioner. The first principle is generalia specialibus non derogant its plain meaning being 'General words do not derogate from special provisions or special provisions will control general provisions'. In other words, where there is a conflict between a Special Act, and a General Act, the provisions of the Special Act prevail. The maxim was also applied while considering the operation of two statutes or laws or rules, enacted simultaneously. The maxim has been frequently applied to resolve apparent conflicts between provisions of the same statute or of different statutes of the same date. In this behalf, learned Counsel for the petitioner placed reliance on the following pronouncements in support of the above principle :- J.K. Cotton Spinning and Weaving Mills Co. Ltd. v. State of Uttar Pradesh - AIR 1961 SC 1170; U.P. State Electricity Board v. Hari Shankar Jain - 1978-2-LLJ 399 at pp 404-405; Superintendent Central Excise, Surat v. Vac Met Corporation (P) Ltd. - 1985 (22) ELT 330 (S.C.) = AIR 1986 SC 1167; M/s. Atui Glass Indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pretation of the First Schedule to the Act and in particular Clauses 3 thereof which reads as follows :- "3. When for any reason, goods are prima facie classifiable under two or more Headings, classification shall be effected as follows : (a) The Heading which provides the most specific description shall be preferred to Headings providing a more general description." Merely becuse 'paper making machinery and component parts thereof, coming under Heading 84.31 and covered by Notification No. 62/83, would also come within the general Heading 84.66 covered by Notification No. 61/83, it is not possible to deny the petitioner the benefit of the exemption accorded in Notification No. 62/83. The principles discussed above amply and forcibly support the case of the petitioner that the rule generalia specialibus non derogant should apply to the present case. 7. Even on the second principle urged by the learned Counsel for the petitioner covering reliefs at the hands of this Court, I find that the case of the petitioner stands on a strong footing. The Notification 62/83 is unambiguous and it specifically refers to 'paper making machinery and component parts thereof, coming within Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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