9911796707
TMI Blog1993 (1) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... s are occurring at S. No. 12 of list J of the restricted items list of April-March 1992-1997 ITC Policy, the appellants herein were asked to explain or to produce the valid import licence. Description of S. No. 12 of list J is as follows :- "Sl. No. Description of Items Nature of restriction 1. .................... .................... 2. .................... .................... 3. .................... .................... 4. .................... .................... 5. .................... .................... 6. .................... .................... 7. .................... .................... 8. .................... .................... 9. .................... .................... 10. ................ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any article specified in column (2) of the Table hereto annexed, when imported into India and proved to the satisfaction of the Assistant Collector of Customs, to be so required for such setting up, assembly or manufacture from so much of that portion of duty of Customs leviable thereon which is specified in the corresponding entry in column (3) of the Table subject to the following conditions, namely :- (1) The authorities mentioned below are satisfied and certify in each case that the description and quantity of the parts in question as are or will be required for the purpose specified above and recommend grant of the above exemption :- (i)....................... (ii) The Director of Industries, or the Commissioner of Industries, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ............(a)................. (j)...................(b)................. (k)...................(c)................. (l)...................(d)................. (m).................(e)................. (n)...................(f)................. (o)...................(g)................. (p)...................(h)................. (q) 85.01 and .85.02" The adjudicating authority has denied the benefit of the said notification. It has held that what has been imported are not the parts but are fully assembled A.C. generators and as such the appellants are not eligible to avail the benefit of the said notification. The item imported, holds the adjudicating authority, at best c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ors; DC generators : 8501.31 -Of an output not exceeding 750 W 8501.32 -Of an output exceeding 750 W but not exceeding 75 KW 8501.33 -Of an output exceeding 75 KW but not exceeding 375 KW. 8501.34 -Of an output exceeding 375 KW. 8501.40 -Other AC motors, single-phase. -Other AC motors Multi-phase. 8501.51 -Of an output not exceeding 750W 8501.52 -Of an output exceeding 750 W but not exceeding 75 KW. 8501.53 -Of an output exceeding 75 KW -AC generators (alternators) : 8501.61 -Of an output not exceeding 75 KVA 8501.62 -Of an outpu t exceeding 75 KVA 8501.63 -Of an output exceeding 375 KVA but not exceeding 750 KVA. 8501.64 -Of an output exceeding 750 KVA. 85.02 Electric generating sets and rotary converters. -Gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernators from the category of the description 'generator'. Generator and prime mover combined together is commercially known as generating set. S. No. 12 of list J, submits the learned SDR, restricts importation of electric portable generator up to 3.5 KVA without import licence. This serial number should be interpreted according to him, in the light of description of goods against S. No. 11 which restricts importation of "diesel generating sets up to 1500 KVA". He submits that the list uses two expressions separately - 'generating sets' and 'generators'. Therefore, a distinction has to be made between these two expressions. Generating set, as admitted to the appellants themselves, consists of an alternator/D.C. generator and prime mover. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, namely. World Book 1990, Edition produced by the learned SDR, it is clear that an alternator on its own cannot produce electricity. This is clear from the Section 'How a generator works' on page 169 of the World Book. It reads as follows : "Basic principles - A generator does not create energy. It changes mechanical energy. Every generator must be driven by a turbine, a diesel engine, or some other machine that produces mechanical energy. For example, the generator in an automobile is driven by the same engine that runs the car." [Emphasis supplied] Accordingly, expression 'generator' used at S. No. 12 of list J of ITC Policy AM-1992-97 must be taken to have been used in the sense of being a complete generator capable of producing elec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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