{"id":248019,"date":"1987-09-18T00:00:00","date_gmt":"1987-09-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/jain-engineering-co-vs-collector-of-customs-bombay-on-18-september-1987"},"modified":"2017-05-07T02:06:13","modified_gmt":"2017-05-06T20:36:13","slug":"jain-engineering-co-vs-collector-of-customs-bombay-on-18-september-1987","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/jain-engineering-co-vs-collector-of-customs-bombay-on-18-september-1987","title":{"rendered":"Jain Engineering Co vs Collector Of Customs, Bombay on 18 September, 1987"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Jain Engineering Co vs Collector Of Customs, Bombay on 18 September, 1987<\/div>\n
Equivalent citations: 1987 AIR 2279, 1988 SCR (1) 220<\/div>\n
Author: M Dutt<\/div>\n
Bench: Dutt, M.M. (J)<\/div>\n
           PETITIONER:\nJAIN ENGINEERING CO.\n\n\tVs.\n\nRESPONDENT:\nCOLLECTOR OF CUSTOMS, BOMBAY\n\nDATE OF JUDGMENT18\/09\/1987\n\nBENCH:\nDUTT, M.M. (J)\nBENCH:\nDUTT, M.M. (J)\nMISRA RANGNATH\n\nCITATION:\n 1987 AIR 2279\t\t  1988 SCR  (1) 220\n 1987 SCC  (4) 492\t  JT 1987 (3)\t596\n 1987 SCALE  (2)584\n\n\nACT:\n     Customs Tariff Act<\/a>, 1975: First Schedule, Headings Nos.\n84.06 and  84.63-Rod bushes  and  camshaft  bushes-Exemption\nfrom customs  duty-Effect  of  Notification  No.  281\/Cus\/76\ndated 2.8.197  Parts of\t internal combustion piston engines-\nWhether included.\n\n\n\nHEADNOTE:\n     Heading No.  84.06 of  the\t Customs  Tariff  Act<\/a>,\t1975\nprescribed 100%\t duty on internal combustion piston engines,\nwhile Heading  No. 84.63  laid down 60% duty on transmission\nshafts, cranks,\t bearing housings,  plan shaft\tbearing etc.\nThe Notification  No. 281-Cus\/76  dated 2nd  August, 1976 as\namended from time to time exempted the articles specified in\ncolumn (2)  of the  table thereto  and falling under Heading\nNo. 84.06  from payment of duty in excess of 40% ad valorem.\nInternal combustion  piston engines  and parts\tthereof were\none such article.\n     The appellant  sought part\t exemption from\t payment  of\ncustoms duty  in respect  of rod bushes and camshaft bushes,\nimported by  it, in terms of the Notification. The Assistant\nCollector and the Collector of Customs (Judicial) found that\nhe was\tnot entitled  to the  benefit of exemption under the\nsaid  Notification.  The  Appellate  Tribunal  affirmed\t the\norders of the Customs authorities being of the view that the\nbushes and  bearings were  the same and as the bearings come\nunder the Heading No. 84.63 and not under Heading No. 84.06,\nthey were not entitled to the benefit of exemption.\n     In this  appeal under  s. 130E<\/a> of the Customs Act, 1962\nit was\tcontended for  the respondent  that as\tHeading\t No.\n84.06 does  not refer  to the  parts of\t internal combustion\npiston engines,\t the appellant was not entitled to claim any\nexemption for  the bushes,  even if  they were parts of such\nengines, that  even assuming  that Heading  No.\t 84.06\talso\ncontemplates parts of the engine, such parts must be all the\nparts of  the engine  and not  a few parts thereof, and that\nbushes and  bearings were the same and identical articles as\nheld by\t the Appellate\tTribunal and,  as bearings have been\nprovided for  under Heading  No. 84.63,\t the question of any\nexemption under\t the Notification  did not arise, that there\nis no  material for holding that the bushes, which have been\nimported by the\n221\nappellant, were\t parts of the engines referred to in Heading\nNo. 84.06.\n     Allowing the appeal,\n^\n     HELD: 1.1\tThe Notification No. 281\/Cus\/76 dated August\n2, 1976, as amended from time to time will apply to parts of\nthe  internal  combustion  piston  engines  mentioned  under\nHeading No. 84.06. [225G]\n     1.2 Paragraph  2 of column (2) does not provide that it\nmust be\t all the  parts of  the engine or engines. It simply\nprovides 'parts thereof'. Such parts may be all the parts or\nany or\tsome of\t the parts  of\tthe  engine  or\t engines  in\nquestion. Although the parts are not mentioned under Heading\nNo. 84.06, by necessary implicated and in the context of the\nNotification, it includes the parts of the engine. [225D-F]\n     2. Bushes\tand bearings  are not same and identical. As\nthe functions of bushes are the same as that of the bearings\nsometimes  bushes   are\t also  called  bearings.  These\t two\narticles are  distinct and  separate. They  are known in the\nmarket by two different names. [226A-B]\n     3.1 In  order to  avail of the benefit of the exemption\ngranted by  the Notification,  it has  to be proved that the\nparts in  respect of  which the\t exemption is  claimed,\t are\nparts of  the internal combustion piston engine mentioned in\nHeading No. 84.06. As soon as that is proved such parts will\nget the benefit irrespective of the fact that they or any or\nsome of\t them have  already been  included under Heading No.\n84.063 or under any other heading. [226C-D]\n     3.2 The  intention of  the Notification is clear enough\nto provide  that the  parts of\tthe engines, mentioned under\nHeading\t No.   84.06,  will  get  the  exemption  under\t the\nNotification.  Therefore,   even  if   bushes  are  same  as\nbearings, still\t they would  come within  the purview of the\nNotification,  provided\t  they\tare  parts  of\tthe  engines\nmentioned under Heading No. 84.06.[226F]\n     3.3 In  the instant  case,\t there\tis  no\tmaterial  or\nevidence nor  is there any finding of the Appellate Tribunal\nor the\tCustoms authorities that the bushes, which have been\nimported by  the appellant  are parts of internal combustion\npiston engines falling under Heading No. 84.06. The case is,\ntherefore, sent\t back to the Collector of Customs to decide,\nafter giving  an opportunity  to the  appellant, whether the\nbushes imported\t by the\t appellant are\treally parts  of the\ninternal  combustion  piston  engines,\tas  mentioned  under\nHeading No. 84.06. [226G; 227A-B]\n222\n\n\n\nJUDGMENT:\n<\/pre>\n
     CIVIL APPELLATE  JURISDICTION: Civil  Appeal No. 335 of
\n1987.\n<\/p>\n
     From the  order dated  l0.12.1986 of the Customs Excise
\nand Gold Control Appellate Tribunal, New Delhi in Appeal No.
\nC\/l080\/ 86-B-2(OrderNo. 1284\/86-B-2).\n<\/p>\n
     S.K. Dholakia,  R.C. Bhatia,  P.C. Kapur  and S.K. Beri
\nfor the Appellant.\n<\/p>\n
     G.\t Ramaswamy,   Additional   Solicitor   General,\t  B.
\nParthasarthy and Mrs. S. Suri for the Respondents.\n<\/p>\n
     The judgement of the court was delivered by
\n     DUTT, J.  The only\t question that\tis involved  in this
\nappeal preferred  under section\t 130E<\/a> of  the  Customs\tAct,
\n1962, is whether the appellant is entitled to the benefit of
\nthe Notification  No. 281-Cus\/76,  granting  part  exemption
\nfrom payment  of Customs  duty in  respect of the rod bushes
\nand camshaft bushes imported by the appellant.\n<\/p>\n
     Before we refer to the said Notification, we may notice
\nthe provisions\tof the\tHeading No.  84.06 and\tHeading\t No.
\n84.63 of the Customs Tariff Act<\/a>, which are as follows:-<\/p>\n
\nHeading\t      Sub-heading No. and     Rate of duty  Central\n  No.\t      description of article (a)<\/a>Standard     Excise\n\t\t\t\t     (b)Preferen-    Tariff\n\t\t\t\t\ttial areas     Item\n84.06\t      International combustion\t(a)100%\t\t29\n\t      piston engines.\n84.63\t      Transmission shafts,\t (a) 60%\n\t      cranks, bearing housings,\n\t      plan shaft bearings, gears\n\t      and gearing (including\n\t      friction gears and gear-boxes\n\t      and other variable speed\n\t      gears), flywheels, pulleys\n\t      and pulley blocks, clutches\n\t      and shaft couplings.\n223<\/span>\n<\/pre>\n
     The said  Notification No.\t 281-Cus dated\t2.8 1976, as
\namended A from time to time, reads as follows:-\n<\/p>\n
\t  “Notfn. No.  281.Cus.-The  articles  specified  in
\n\t  column(2) of\tthe Table hereto annexed and falling
\n\t  under Heading No. 84.06 are exempt from so much of
\n\t  that portion\tof  the\t duty  of  Customs  leviable
\n\t  thereon which\t is specified  in the First Schedule
\n\t  to the  Customs Tariff  Act<\/a>, 1975, as is in excess
\n\t  of the  rate specified  in the corresponding entry
\n\t  in column (3) of the said Table.<\/p><\/blockquote>\n
\n\t\t\t    THE TABLE\nDescription of article\t\t\t       Rate of duty\n\t   (2)\t\t\t\t\t    (3)\n<\/pre>\n
Stationary or industrial internal combus-\t40 percent.\n<\/p><\/blockquote>\n
tion piston engines and parts thereof\t\tad valorem.
\nexcluding those which are inter-changeable
\nfor use with motor vehicle other than those
\nspecified against S. No 2
\nInternational combustion piston engines\t\t40 per cent.
\nfor industrial and agricultural tractors\tad valorem.
\nand power tillers and parts thereof excluding
\nthose which are inter-changeable for use with
\nother motor vehicles
\nMarine engines and parts thereof excluding\t40 per cent.
\nthose which are inter-changeable for use\tad valorem.
\nwith motor vehicles other than those
\nspecified against Sl. No. 2.\n<\/p>\n
International combustion piston engines\t\t3 per cent.
\ndesigned for use in aeroplanes and parts\tad valorem
\nof such engines.\n<\/p>\n
International combustion piston engines\t\t40 per cent.
\nfor locomotives and parts thereof excluding\tad valorem.
\nthose which are inter-changeable for use with
\nmotor vehicles other than those specified
\nagainst Sl. No. 2.”\n<\/p>\n
224<\/span><\/p>\n
     The Assistant  Collector and  the Collector  of Customs
\n(Judicial) overruled  the contention  of the  appellant that
\nthe appellant was entitled to the benefit of exemption under
\nthe Notification No. 281Cus\/76. The Customs, Excise and Gold
\n(Control) Appellant  Tribunal, hereinafter  referred  to  as
\n‘the  Appellate\t Tribunal’,  dismissed\tthe  appeal  of\t the
\nappellant  and\t affirmed  the\t orders\t  of   the   Customs
\nauthorities.  According\t  to  the  Appellate  Tribunal,\t the
\nbushings and  the bearings  are the same and as the bearings
\ncome under  the Heading\t No. 84.63 and not under Heading No.
\n84.06, they  are not  entitled to  the benefit\tof exemption
\nunder the said Notification. Hence this appeal under section
\n130-E<\/a> of the Customs Act.\n<\/p>\n
     The Notification  grants exemption in part from payment
\nof the\tCustoms duty  in respect  of articles  specified  in
\ncolumn (2) of the Table and falling under Heading No. 84.06.
\nHeading No.  84.06 refers  to  ‘internal  combustion  piston
\nengines’ Paragraph  2 of  column (2) of the Table annexed to
\nthe Notification,  which is  relevant for  our purpose,\t not
\nonly refers  to internal combustion piston engines, but also
\nto ‘parts  thereof’. Heading  No. 84.06\t does not,  however,
\ncontain or  refer to the Parts of internal combustion piston
\nengines
\n     It is  submitted by  the learned  Additional  Solicitor
\nGeneral that  as Heading  No. 84.06  does not  refer to\t the
\nparts of  internal combustion  piston engines, the appellant
\nis not\tentitled to claim any exemption for the bushes, even
\nif they are parts of such engines. Secondly, it is contended
\nby him\tthat even  assuming  that  Heading  No.\t 84.06\talso
\ncontemplates parts of the engine, such parts must be all the
\nparts of  the engine  and not  a few  parts thereof In other
\nwords, his  contention is  that Heading No. 84.06 will apply
\nwhen an\t internal combustion  piston engine in imported in a
\nknocked-down condition.\t Lastly, it is contended that bushes
\nand bearings are the same and indentical articles as held by
\nthe Appellate  Tribunal and,  as bearings have been provided
\nfor under  Heading No.\t84.63, the question of any exemption
\nunder the  Notification does not arise. It is also submitted
\nby  the\t learned  Additional  Solicitor\t General  that\teven
\nassuming that  the bushes  and bearings\t are  not  identical
\narticles but they are distinct and separate, yet there is no
\nmaterial for  holding  that  the  bushes,  which  have\tbeen
\nimported by the appellant, are parts of the engines referred
\nto in Heading No. 84.06.\n<\/p>\n
     The Notification  provides that  the articles specified
\nin column  (2) of  the Table  and falling  under Heading No.
\n84.06 are  exempt from\tpayment of  a certain portion of the
\ncustoms duty. Paragraph 2 of
\n225<\/span>
\ncolumn\t(2)   of  the\tTable  not  only  mentions  internal
\ncombustion piston  engines,  undoubtedly  forming  the\tonly
\nsubject-matter of  Heading No.\t84.06, but  it also mentions
\nthe ‘parts  thereof’, that is to say, parts of such engines.
\nHeading No. 84 06 does not refer to ‘parts’ of such engines.
\nNon-mention of\t‘parts’ in  Heading No. 84.06 has given rise
\nto a  controversy between  the parties.\t It may\t be that the
\nNotification  has   been  inartistically   drafted.  It\t is,
\nhowever, clear\tthat the  Notification not  only intends  to
\ngrant exemption\t to internal  combustion piston engines, but
\nalso to\t ‘parts thereof’.  When, therefore, the intention is
\nclear and manifest, it will be unreasonable to take a narrow
\nview of\t the Notification  and not  to extend its benefit to
\nthe parts  of the  engines referred to in Heading No. 84.06.
\nTo accept  the contention  made on behalf of the respondents
\nthat as\t Heading No. 84 06 does not mention ‘the parts’, the
\nNotification is\t inapplicable to the parts, will be to amend
\nthe Notification,  which the  court  will  not\tdo.  In\t our
\nopinion, therefore,  the Notification will apply to parts of
\nthe engines mentioned under Heading No. 84.06.\n<\/p>\n
     We\t are   unable  to   accept  the\t contention  of\t the
\nrespondents that  ‘the parts’  referred to in paragraph 2 of
\ncolumn (2) of the Table must be all the parts of the engines
\nor engine in question and not a few parts thereof. Paragraph
\n2 of  column (2)  does not  provide that  it must be all the
\nparts of  the engine  or engines.  It simply provides ‘parts
\nthereof’. In  the  absence  of\tany  clear  and\t unambiguous
\nprovision that exemption will be granted in respect of parts
\nof the engines, which must be all the parts constituting the
\nengine or engines, we are not inclined to restrict the scope
\nof  the\t Notification.\tAccordingly,  we  hold\tthat  ‘parts
\nreferred to in paragraph 2 of column (2) of the Table may be
\nall the\t parts or  any of some of the parts of the engine or
\nengines in question. A mention of internal combustion piston
\nengines under  Heading No.  84.06 not  only contemplates the
\nengine or  engines, but also the parts thereof. So, although
\nthe parts  are not  mentioned under  Heading No.  84.06,  by
\nnecessary  implication\t and   in   the\t  context   of\t the
\nNotification, it  includes the\tparts of the engine. We are,
\ntherefore, of  the view that parts of the engine or engines,
\nmentioned under\t Heading No.  84.06, will get the benefit of
\nexemption under the Notification.\n<\/p>\n
     It has  been held\tby the\tAppellate Tribunal and it is
\nalso the  contention of\t the  learned  Additional  Solicitor
\nGeneral that  bushings and  bearings are identical articles.
\nIt seems  that the  appellate Tribunal was influenced by the
\nfact that the functions of the bushings and bearings are the
\nsame. It  may be  that two  articles have the same functions
\nbut, nonetheless,  they are  distinct and  separate. As\t the
\nfunctions of
\n226<\/span>
\nbushings are  the same\tas that\t of the\t bearings, sometimes
\nbushings are  also called  bearings, as\t pointed out  by the
\nAppellate Tribunal. But when these two articles are known in
\nthe market by two different names, it is difficult to uphold
\nthe contention that they are same and identical, even though
\nthey perform the same functions. We, therefore, do not agree
\nwith the finding of the Appellate Tribunal and the R Customs
\nauthorities  that   bushings  and   bearings  are  same\t and
\nidentical.\n<\/p>\n
     In view  of our  finding that  the Notification exempts
\nalso parts of the engines mentioned in paragraph 2 of column
\n(2) of\tthe Table,  in order  to avail of the benefit of the
\nexemption granted  by the  Notification, it has to be proved
\nthat the parts in respect of which the exemption is claimed,
\nare parts  of the  internal  combustion\t piston\t engine,  as
\nmentioned under\t Heading No.  84.63. Some  of such parts may
\nhave been  included under Heading No. 84.63. In other words,
\nas soon\t as it\tis proved that the parts are of the engines,
\nmentioned in  heading No.  84.06, such\tparts will  get\t the
\nbenefit\t of  exemption\tas  provided  by  the  Notification,
\nirrespective of\t the fact  that they  or any or some of them
\nhave already  been included under Heading No. 84.06 or under
\nany other  Heading. Therefore, even if bushings are the same
\nas bearings, still they would come within the purview of the
\nNotification,  provided\t  they\tare  parts  of\tthe  engines
\nmentioned under\t Heading No.  84.06. The  contention of\t the
\nCustoms authorities  that the  article,\t which\tis  provided
\nunder another Heading other than Heading No. 84.06, will not
\nget the\t exemption as  provided in  the Notification, is not
\nreadily\t understandable.   When\t the   Notification   grants
\nexemption to  the parts\t of the\t engines, as mentioned under
\nHeading No.  84.06, we find no reason to exclude any of such
\nparts simply  because it  is included under another Heading.
\nThe intention of the Notification is clear enough to provide
\nthat the  parts of  the engines, mentioned under Heading No.
\n84.06, will  get the exemption under the Notification and in
\nthe absence  of any provision to the contrary, we are unable
\nto hold\t that the  parts of  the engines, which are included
\nunder a\t Heading other\tthan Heading No. 84.06, are excluded
\nfrom the benefit of the Notification.\n<\/p>\n
     In the  instant case,  there is no material or evidence
\nnor is\tthere any  finding of  the Appellate Tribunal or the
\nCustoms\t authorities   that  the  bushes,  which  have\tbeen
\nimported by  the appellant, are parts of internal combustion
\npiston engines\tfalling under  Heading\tNo.  84.06.  In\t the
\ncircumstances, it  is necessary that the Customs authorities
\nshould embark  upon the\t question  and\tdecide\twhether\t the
\nbushes, imported  by the appellant, are really parts of such
\nengines.\n<\/p>\n
227<\/span><\/p>\n
     For the  reasons aforesaid,  we set  aside the order of
\nthe Appellate  A Tribunal and of the Customs authorities and
\nsend the  case back  to the  Collector\tof  Customs  with  a
\ndirection to  decide, after  giving an\topportunity  to\t the
\nappellant, whether  the bushes imported by the appellant are
\nparts  of   the\t internal   combustion\tpiston\tengines,  as
\nmentioned under Heading No. 84.06.\n<\/p>\n
     The appeal\t is allowed,  but in  view of  the facts and
\ncircumstances of  the case,  there will\t be no\torder as  to
\ncosts.\n<\/p>\n
P.S.S.\t\t\t\t\t     Appeal allowed.\n228<\/span>\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Jain Engineering Co vs Collector Of Customs, Bombay on 18 September, 1987 Equivalent citations: 1987 AIR 2279, 1988 SCR (1) 220 Author: M Dutt Bench: Dutt, M.M. (J) PETITIONER: JAIN ENGINEERING CO. Vs. RESPONDENT: COLLECTOR OF CUSTOMS, BOMBAY DATE OF JUDGMENT18\/09\/1987 BENCH: DUTT, M.M. (J) BENCH: DUTT, M.M. (J) MISRA RANGNATH […]<\/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":[30],"tags":[],"class_list":["post-248019","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nJain Engineering Co vs Collector Of Customs, Bombay on 18 September, 1987 - Free Judgements of Supreme Court & 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\/jain-engineering-co-vs-collector-of-customs-bombay-on-18-september-1987\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jain Engineering Co vs Collector Of Customs, Bombay on 18 September, 1987 - 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