TMI Blog1986 (2) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners filed Bill of Entry, dated October 6, 1983 for clearance of the goods. The Customs authorities did not allow clearance on the ground that the cargo was under-valued and the cargo was not covered by the relevant licence under which the import was effected. The Additional Collector of Customs, Bombay, confiscated the cargo and imposed fine of Rs. 2,00,000/- in lieu of confiscation, in addition to re-fixing the value of the consignment against declared value. The Bill of Entry was accordingly revised on June 5, 1984. The petitioners challenged the order of confiscation by filing an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, and the appeal was allowed by an order, dated December 12, 1984. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly remit the demurrage amount for the period commencing from April 19, 1983 till the delivery of the cargo. The claim of the petitioners is based on the contention that the rate applicable is one provided under 53 and not 48 as charged by the respondents and that is the only question for consideration in this petition. 3. The Bombay Port Trust has published the Scale of Rates charged at the Docks and which are approved by the Board of Trustees of the Port of Bombay under Sections 48 to 51 of the Major Port Trusts Act, 1963. These Scales are in force from July 1, 1975. Item 48 reads as under:- Rate no. Description of goods Unit of charge Rate P.Rs. (1) (2) (3) (4) 48 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem Spark Plug would fall under the expression electrical machinery or machinery parts . It was urged that the Spark Plugs should be considered as an electrical machinery and in support of that submission, reliance is placed upon Customs Tariff Entry 85.08 under Chapter 85. The relevant entry reads as under:- Electrical starting and ignition equipment for internal combustion engines (including ignition magnetes, magnete-dynamos, ignition coils, starter motors, sparking plugs and glow plugs. It was urged that if the expression sparking plugs is mentioned in Chapter 85 of the Customs Tariff, it should be concluded that spark plug is an electrical machine. It is not possible to accede to the submission because the heading of Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y falls under the expression machinery . It is not possible to accept the submission of the learned counsel that reading the definition of expression machine as propounded by the Privy Council, it should be concluded that spark plug is a part of machinery. The spark plug is used for igniting power and put the machine in motion, but that cannot by any stretch of imagination be said to be a part of the machine. Indeed, it is not a dominant or necessary part of the machine. Shri Makhija, learned counsel appearing on behalf of the respondents, very rightly pointed out that each and every machinery part, if imported separately, would not necessarily fall under Item 53 but would attract Item 48 of the Scale of Rates. The learned counsel poin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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