{"id":177153,"date":"1982-12-21T00:00:00","date_gmt":"1982-12-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/precision-bearings-india-ltd-vs-collector-of-customs-on-21-december-1982"},"modified":"2017-09-04T02:43:06","modified_gmt":"2017-09-03T21:13:06","slug":"precision-bearings-india-ltd-vs-collector-of-customs-on-21-december-1982","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/precision-bearings-india-ltd-vs-collector-of-customs-on-21-december-1982","title":{"rendered":"Precision Bearings India, Ltd. vs Collector Of Customs on 21 December, 1982"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Precision Bearings India, Ltd. vs Collector Of Customs on 21 December, 1982<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1983 ECR 250 D Tri Delhi, 1983 (12) ELT 362 A Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>1. The short point involved in this case is whether honing sticks imported by the appellants should be classified under sub-heading (1) of Heading &#8216;No. 68.01\/16 of the Customs Tariff Act, 1975, as done by the Department or under sub-heading (2) of the same Heading, as requested by the appellants.\n<\/p>\n<p>2. No one appeared on behalf of the appellants today when the case was called for hearing. Shri M. Chatterjee representing the Department was present. As no request from the appellants for adjournment of the hearing was available on the record either, the Bench decided to proceed with the case on merits after taking into account the written arguments advanced by the appellants in their memorandum of appeal.\n<\/p>\n<p>3. For   ease  of reference,   we reproduce below the two possible subheadings of Heading 68.01\/16 which have been canvassed before us :\n<\/p>\n<p>&#8220;(1) Not elsewhere specified<\/p>\n<p>(2) Grinding stones, grinding wheels and the like, of natural stone, of agglomerated natural or artificial abrasives, and segments or other finished parts of such stones and wheels but excluding hand polishing stones, whet stones, oil stones, and hones.&#8221;\n<\/p>\n<p>4. The  impugned   goods   are   described   in the import documents as &#8220;honing sticks for the manufacture of ball and roller bearings&#8221;. This description is indicative of the fact that the goods were machine-operated hones and neither side has disputed this. The appellants&#8217; only argument is that the word &#8220;hand&#8221; used in the expression, &#8220;but excluding hand polishing stones, whet stones, oil   stones   and hones&#8221; occurring in sub-heading (2) qualifies all the four types   of stones   described in   this expression and not merely polishing stones immediately before which the word &#8220;hand&#8221; occurs. In support of their argument, the appellants have cited Explanatory Notes from the BTN Heading 68.05 which related to hand polishing stones, whetstones, oilstones and hones. By way of explanation, the BTN states that Heading 68.05 covers polishing stones, whetstones, oil stones and the like with or without handles, used directly in the hand for sharpening, whetting, scouring or polishing metals and other materials. In view of this Explanatory Note in the BTN, the appellants argue, the interpretation put by the Department is incorrect. In short, the appellants&#8217; case is that since only hand-operated hones are excluded from subheading (2), the impugned goods, being machine-operated hones, continued to remain in sub-heading (2) which attracted a lower rate of duty!<\/p>\n<p>5. On behalf of the Department, Shri Chatterjee argued that what was stated   in  the  BTN   was   not a part of the Customs Tariff Act, that going strictly by the wording of the Tariff, the word &#8220;hand&#8221; qualified only polishing stones   and  that,   therefore,   all   types   of hones, whether hand-operated or machine-operated, were excluded from sub-heading (2) and were thus correctly classified by the Department under sub-heading (1).\n<\/p>\n<p>6. We have  given   our earnest consideration to the matter. We find force in the Department&#8217;s contention that since Explanatory Notes to the BTN have not been incorporated into the Customs Tariff, the matter would have to be decided on the  basis  of the plain interpretation of the Tariff itself. The plain interpretation of the expression &#8220;but excluding hand polishing stones, whetstones, oil stones and hones&#8221; is that the word &#8220;hand&#8221; qualifies only polishing stones. Accordingly, we hold that the Department is right in saying that both machine-operated as well as hand-operated hones are excluded from sub-heading   (2) and their assessment under   sub-heading (1) is, therefore, correct.\n<\/p>\n<p>7. Appeal rejected.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Precision Bearings India, Ltd. vs Collector Of Customs on 21 December, 1982 Equivalent citations: 1983 ECR 250 D Tri Delhi, 1983 (12) ELT 362 A Tri Del ORDER 1. The short point involved in this case is whether honing sticks imported by the appellants should be classified under [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-177153","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Precision Bearings India, Ltd. vs Collector Of Customs on 21 December, 1982 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/precision-bearings-india-ltd-vs-collector-of-customs-on-21-december-1982\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Precision Bearings India, Ltd. vs Collector Of Customs on 21 December, 1982 - Free Judgements of Supreme Court &amp; 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