TMI Blog1993 (7) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Collector of Customs, denied the respondents herein the benefit of Notification 156/86 on the grounds that it gives benefits of exemption to Turbo alternators and parts thereof falling under Heading 85.01 or 85.03 of the CTA 1975. He, however, found that. the imported goods, admittedly, are alternator with a turbine (prime mover). The goods are, therefore, a complete generating set which falls under 85.02. Since the imported goods do not fall under Tariff Heading 85.01 or 85.03, as stipulated in Notification 156/86, these cannot be extended the benefit of the said notification. In respect of technical drawings, the assessment was ordered under Heading 4911.99. 1.3 The respondents herein thereafter filed appeal before the Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 85.01. He submits there is no dispute, nor there can be any, that turbo-alternator was imported comprised of both an alternator and a prime-mover i.e. turbine; therefore, they imported goods all under Tariff Heading 85.02. Hence, on the plain words of the notification benefit of the said notification cannot be extended because in order to get the benefit, turbo-alternators must fall under Heading 85.02. If the interpretation advanced by the respondents or as given by the lower appellate authority is accepted, the effect of words falling under Heading (85.01 or 85.03) of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in Col. (2) of the said Table would be rendered nugatory. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above definition, that the expression simply means an alternating-current generator (i.e. alternator) which is required to be connected to and driven by a turbine ; it does not mean that the alternator must be accompanied by, or connected by a turbine. We are afraid that this view is not tenable. Definition leaves no one in doubt that turbo-alternator means a combination of alternator and turbine. Notification 156/86 gives specific exemption to turbo-alternators and therefore, benefit of the said notification cannot be denied to the imported goods. 4.2 Classification of the goods turbo-alternator under Tariff Heading 85.01 creates merely an ambiguity in the notification and cannot control the specific exemption given to turbo-alte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manifest, it will be unreasonable to the parts of the engines referred to in Heading No. 84.06. To accept the contention made on behalf of the respondents that as Heading No. 84.06 does not mention the parts , the Notification is inapplicable to the parts, will be to amend the Notification, which the court will not do. In our opinion, therefore, the Notification will apply to parts of the engines mentioned under Heading No. 84.06. It is thus apparent that the Hon ble Supreme Court has ignored the Tariff Heading (classification) 84.06 mentioned in the notification with reference to parts of internal combustion piston engines in order to give effect to the clear and manifest intention of the notification. Here also intention of the exem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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