9911796707
TMI Blog1968 (3) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... trouble to show the blueprint of the machinery wherein, this `Silk Bolting Cloth' which is of a standard measurement of 40" x 30" or 80 cms. x 100 cms. exactly fits into the standardised frames manufactured for the purpose. The petitioner purchased "Silk Bolting Cloth" under an import licence from manufacturers in Switzerland and had the necessary invoices. It wanted to pay customs duty under Item 72(3) of the First Schedule of the Import Tariff under the heading "Component parts of machinery as defined in Item Nos. 72, 72(1) and 72(2) and not otherwise specified, namely, such parts only as are essential for the working of the machine or apparatus and have been given for that purpose some special shape or quality which would not be essenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he particular machinery, into which the cloth had to be fitted. In other words, according to the petitioner, though the article in question is composed of silk fabric, the fact that it has been cut into a standardised measurement of 40" x 30" or 80 cms. x 100 cms. will be strong indicia to show that it had become specially adopted for its use as a component part of the machinery. 3.In the counter affidavit filed to the writ petition by the Department, it is stated that formerly Silk Bolting Cloth was being used exclusively for flour milling machinery but it has been subsequently reported that it has got a larger use in other than flour mills, for instance, in printing, in sifting abrasive grains, in textile printing etc., and there is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly cloth will be used as wearing apparel appears to be opposed to reality as well as common sense. Therefore I hold that this is not a case where the Customs Authority had to make an election between two possible alternative classifications, one under one item of the Indian Customs Tariff Guide and the other under another item of the same guide which was more favourable to the revenue. In that event, following the dicta in several decisions of the Supreme Court including A.V. Venkateswaran v. R.S. Wadhwani [1983 (13) E.L.T. 1327 (S.C.) = AIR 1961 SC 1506]. followed in Collector of Customs v. Ganga Setty [AIR 1963 SC 1319]decision of the Customs Authority would not be open to interference by this Court in writ proceedings under Article 226 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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