TMI Blog1994 (3) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... scation. 2. The appellants imported the aforementioned consignment and claiming them to be Thrust Ball Bearings Nos. 2-2380 and 2-2381 from M/s. Toshiba Denka Co. Ltd., Japan and sought clearance under OGL. The examination and the invoice description showed them to be Ball Bearing below 60 mm diameter, and that those Ball Bearings had no markings such as part number, type, make etc. but the leaflets produced indicated the part numbers mentioned above, corresponding to Thrust Bearing. The clearance was objected to in view of Entry No. 584 in Appx. 3A of Policy Book AM 1985-88 which was the relevant policy, and that there was another entry also at Sr. No. 452 in the same Appendix which covered all Ball Bearings upto 85 mm Internal Diameter. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Sales Tax AIR 1964 Supreme Court 766. The Ld. Advocate has then referred to Entry Sr. No. 424 of Appx. 6 List 8 Part I of the Policy Book A.M 1985-88, and has pleaded that all types of Ball Bearings other than specificially excluded elsewhere, are permitted under OGL. Pleading that thrust bearings are different from ordinary Ball Bearings, he has submitted that Entry No. 452 of Appx. 3A of the Policy Book would not stand attracted. As regards Entry No. 584 of Appx. 3A, the Ld Advocate has pleaded that the items imported do not fall within the category and has argued that the said entry covers up only those items which are specifically mentioned therein. In his submission if Entry No. 584 of Appx. 3A is to be read as intende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bearings, and this aspect is accepted even at the adjudication level. 7. It may also be noted that the Ball Bearings of various types figuring in Entry Nos. 452 and 584 in Appx. 3A of the Policy Book, AM 1985-88 have mentioned OCCN Code No. 84.62 against each entry. 8. Entry No. 584 of Appx. 3A of the said Policy Book mentions Thrust Ball Bearings upto 60 mm internal bore dia and then reads that It also includes components thereof and then specifies number of SKF and AETNA. Entry No. 452 of the same Appx. covers up all types of Ball Bearings having internal diameter of 10 mm to 85 mm and then specifies certain excluded categories. Entry No. 424 of Appx. 6 List 8 Part I, includes all other Ball Bearings. Significantly the phraseolog ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Diameter upto 60 mm may be covered by under the said Appx whereas for other categories, the said Appendix would cover the bearings upto 85 mm internal bore diameter. 12. A plea, however, is raised, that with separate entry provided at No. 584 the Thrust Ball Bearings are intended to be dealt with separately (though not as a separate class), and that by reading of the wordings of the said entry only specified categories of Thrust Ball Bearings, of which the numbers are also given in the entry, have been identified for covering under Appx. 3A. A further plea is raised that the subject Thrust Ball Bearings are not identified to any of those numbers mentioned in the subject entry. 13. Even that plea cannot be accepted, as the wordings of En ..... X X X X Extracts X X X X X X X X Extracts X X X X
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