9911796707
TMI Blog1996 (8) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... "6. Parts of goods covered by Sl. No. 5 above, namely :- (a) Cups and Cones of roller bearings covered by Items (a) and (b) of Sl. No. 5 above The rate of duty applicable to the bearings of which they are parts. (b) Inner and outer rings of roller bearings covered by Items (a) and (b) of Sl. No. 5 above -do- (c) Others 150% ad valorem" Serial No. 5 therein referred to relates to "roller bearings of all types". 3.The goods, according to the appellants, were correctly classifiable under Sl. No. 6(a) above, whereas the respondents wanted the benefit of classification under Sl. No. 6(c). 4.The respondents filed a writ petition in the Bombay High Court. The goods were allowed to be cleared by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal found, thus : "Cups and cones of roller bearings are two separate entities by themselves as known in the concerned trade and industry. Each is a readily identifiable component and both these parts put together would almost constitute a bearing without certain small parts. Cups and cones are the major component parts of bearings and this appears to be the reason behind assessing cups and cones when imported together at the same rate as applicable to the bearings, as cups and cones imported together acquire the essential character of a bearing." The meaning of the words `and' and `or' as set out in law lexicons and judgments was then adverted to. As far as the Exemption Notification was concerned, it was clear to the Tribunal that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants submitted that the Tribunal ought to have read the entry in the Exemption Notification as any ordinary man would have read it and not have got misled by legal interpretations of the words "and" and "or". Learned counsel for the respondents submitted that cups and cones and inner and outer rings of roller bearings comprised the entirety of roller bearings and, therefore, there was no scope for the classification of "Others" in Sl. No. 6 unless the words "cups and cones" were read as one whole; in other words, it was only if the classification "Others" was applied to cups imported separately, cones imported separately, inner rings imported separately and outer rings imported separately that the classification "Others" made sen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e be necessary to value unbranded goods on the basis of the known price of branded goods and also the goods of one country of origin on the basis of the known price of the goods of another country of origin, but the linkage must be appreciable and proximate. 12.We are of the view that the matter of valuation of the goods must go back to the Collector and the respondents and appellants should have the opportunity to place before him material as may enable him to arrive at their assessable value. 13.The appeal is allowed. The judgment and order of the Tribunal under appeal is set aside. The matter is remanded to the Collector of Customs (Judicial), Bombay, or an equivalent officer. He shall proceed upon the basis that the goods fall under S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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