2002 (4) TMI 52 - SUPREME COURT

Whether Karbate Tubes made of artificial graphite impregnated with Phenolic resin which are parts of Heat exchangers are classifiable under Tariff Item: sub-heading 6815.10 in First Schedule of the Customs Tariff Act, 1975 (in short 'Tariff Act') as held by the Revenue, or under sub-heading 8419.50 as claimed by the assessee-importer?

Held that:- It is significant to note that in different sub-headings the words 'similar' and 'other' have been used. It appears that wherever the expression 'similar' was intended to be used, it has been so done. Reference may be made in this context to headings and sub-headings like 6802.10, 6806.10 and 68.09 where the expression used is 'similar articles'. In some other headings and sub-headings, the expression 'and the like' have also been used, for example 6804.10 and 68.11. It cannot be said that different expressions like 'similar' and 'other' or 'and the like' have been used without any basis. Even in the Note 1 itself in clauses 'a' and 'd', the expressions used are 'other articles' and 'similar articles' respectively. Such user as noted above cannot be said to be without basis or purpose.

No words or expressions used in any statute can be said to be redundant or superfluous. The Note 1(a) of Chapter 84, as noted above, is clear and unambiguous. It does not speak of a class, category or genus followed by general words. The rule of ejusdem generis has, therefore, no application. Appeal dismissed.