9911796707
TMI Blog1994 (9) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... r claims to be engaged in the manufacture of ready-made garments for export to various countries and imported a consignment of staples from Max Co. Ltd. and when it submitted the necessary Bill of Entry on the arrival of goods at Madras Port for clearance, it classified the goods under the Heading 73.17 of the Schedule to the Customs Tariff Act, since according to the petitioner, the staples were iron and steel articles. It is also stated in the affidavit filed in support of the present writ petition that on an earlier occasion, when a similar issue came up before this Court for consideration in W.P. No. 1429 of 1985, Venkataswami, J. (as he then was) rejected the claim of the Department that the goods of the nature under consideration were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the articles of the nature imported by the petitioner would only fall under Heading 83.05. 5.I have carefully considered the submission of the learned counsel appearing on either side. In my view, the claim of the petitioner cannot be sustained. A perusal of the entries as they existed when they were considered by this Court on the earlier occasion and the entries which came to exist after the amendment in 1986, would substantiate the substantial difference in their language, content and purport. In the description, the current Heading 73.17 itself states that except such of the goods as would otherwise fall under Heading number 83.05 alone would fall under the entry and that therefore, it should be proper and necessary that while cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the scope and purport of the entry as it stands after the amendment with effect from 28-2-1986, but also is acceptable to common sense as well as reason and the contentions to the contrary do not merit the acceptance of this Court. 6.The plea on behalf of the petitioner that when there is possibility of more than one construction, that which is favourable to the citizen, should be adopted, does not apply to this case on hand. After the amendment noticed supra, there can be only one method of construction and that is the construction that has been placed by the Department with reference to the goods in question. 7.For all the reasons stated above, there is no merit in the above writ petition. The writ petition shall stand dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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