Home Case Index All Cases Customs Customs + AT Customs - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 412 - AT - CustomsRefund - classification - press tool dies - heading 82.05 of the First Schedule to the Customs Tariff Act, 1975 - heading 84.45/48 of the First Schedule to the Customs Tariff Act, 1975 - CVD - tariff item 51A - tariff item 68 - manufacture of jeeps - supply of tools and dies by overseas entity - Held that: - the heading 8205 turns on the expression ‘interchangeable’. Here a peculiar situation arises. While the Tribunal in Purewall & Associates Ltd v. Collector of Customs, Bombay [1983 (10) TMI 254 - CEGAT BOMBAY] interpreted the expression to mean multiple usage of the ‘die/tool’ and guided many subsequent decisions, the Tribunal in Bajaj Auto Ltd. v. Collector of Customs, Bombay [1994 (8) TMI 127 - CEGAT, NEW DELHI] holds that Purewall & Associates was decided, without reference of Explanatory Notes, merely to examine the scope of heading 8205 beyond hand tools - the conflict on the meaning of ‘interchangeable’ requires resolution not merely for expediency but as an unavoidable necessity - matter to be placed before the Hon’ble President for reference to a Larger Bench to resolve whether the decision of the Tribunal in re Purewall & Associates Ltd is the correct proposition of law or that of the view expressed in re Bajaj Auto Ltd.
|