9911796707
TMI Blog1987 (12) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... as 'the Schedule') at 40% ad valorem. Later on, the Custom House issued a notice of demand to the appellants for a sum of Rs. 7,854.62 on the footing that the goods were correctly assessable under Heading No. 90.01/06(1) [apparently a mistake for 96.01/06(1)] of the Schedule at 100% ad valorem plus 20% auxiliary duty. The appellants resisted the demand on the ground that the sieves were spare parts for the Ro Tap Testing Sieve Shaker imported by them earlier and that hence the original assessment was correct. The Assistant Collector rejected this contention as, in his view, the sieve shaker as well as the sieves were hand-operated. Accordingly, by an order, dated 19-7-1980, he confirmed the demand. The appeal against this order was dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hp motor. The standard Ro Tap is furnished for operation from 110 or (220) volts. Single phase current with 1750 rpm. units for 60 cycle current and 1450 from units for 25 or 50 cycle. The Ro Tap is actuated through its built in timer." The Portable Sieve Shaker is designed for easy transportation from one place to another for making field tests, the sieves being actuated by a specially designed mechanism to provide the correct shaking action. The Hand - Operated Sieve Shaker works by simply turning the crank at a steady speed. 4. We are inclined to agree with the appellant's contention that the sieves are not hand-operated. They are fitted onto the Sieve Shaker which is either operated electrically or, in the case of the hand operated Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; -- 40%". From the setting and context in which the words "hand sieves" appear, it seems to us that what is sought to be covered by the entry are only hand sieves, truly so-called, such as are found in houses for sieving flour etc. That is sieves which are designed to be manipulated solely by hand. Not sieves which are to be fitted to machines or equipment operated electrically or even by manual cranking. That this would be a proper view is supported by the fact that the entry "brushes" has been given an expanded coverage by including brushes of a kind used as parts of machinery. Such a qualifying clause is not found in the case of sieves. On the other hand, as the entry shows, what is covered are hand- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent of the Sieve Shaking equipment" and "it is not proved that these cannot be used for sieving operations by hand". The appellants had, by production of the manufacture's catalogue, shown that the subject sieves were designed to be fitted to the Sieve Shaker. It was for the department to show that the sieves were for manual manipulation. This has not been done. 6. The learned Jt. C.D.R. submits that there is no evidence to show that the subject sieves are exclusively designed for the machine and that they may be accessories but not parts therefor. We reject this contention for the reasons set out earlier. 7. In the result, we set aside the classification of the sieves in question under Heading 96.01/06(1) of the Schedule. The goods wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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