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TMI Blog1996 (1) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... classifiable under Tariff Item No. 30 or do they fall under Tariff Item No. 68, being unspecified parts of motor vehicles under 34(A) of erstwhile Tariff. 3. Arguing for the appellants, the Ld. Advocate, Sh. Laxmi Kumaran submitted that wind shield wiper motors are parts of motor vehicles. This is how these are understood by the commercial community engaged in the trade and manufacture of motor vehicles. It is specially designed for use in motor vehicles. The process of manufacture of wiper motor is entirely different from that of an ordinary electric motor. For instance, it comprises a self-switching power unit, the two pole motor has a permanent magnetic field consisting of two ceramatic magnates housed in a cylinderical yoke. A wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arket where the motor vehicle parts are sold. 4. Ld. D.R. reiterated department's arguments and submitted that at the relevant time, there was a specific entry under Tariff Item 30 covering all sorts of electric motors and mere use of such motors for a special purpose in a motor vehicle would not take this out of the purview of Tariff Item 30. 5. We have heard both sides. It may be useful at the very outset to reproduce relevant portion of the literature "Automotive Technology" by H.M. Sethi to which our attention was drawn by the Ld. Advocate : 5.1 "Generally, wind shield wipers are made up of a small electric motor with attached worm and worm-wheel reduction gearing, so that the wipers may operate at low speeds. The rot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff Item 34A. The Court, therefore, held that starter armatures are not parts of electric motors. This judgment was upheld subsequently "1992 (58) E.L.T. 38 (Bom.)" where the Division Bench held that the Ld. Judge had rightly held that what was relevant was a meaning attributed to a particular term in fiscal statute by people in the trade. "This is how the term had to be used and not how it was meant in technical books for technical people." Reliance was placed on the judgment in case of Advani Oerlikon v. CCE - 1981 (8) E.L.T. 462. Negativing the contention that starter motors are part of electric motors, the Court held that there is no material on record to show that starter armature is a part of electric motor and, therefore, classifiable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.2 In case of Indian Cables Co. Ltd. v. C.C.E., Calcutta - 1994 (74) E.L.T. 22 (SC), the Hon'ble APEX Court held that in construing the relevant item or entry, in Fiscal Statute, "if it is one of everyday use, the concerned authority must normally construe it, as to how it is understood in common parlance or in the commercial world or trade circles". 9. It is clear to us that wiper motor as described earlier through Paras extracted from literature "Automotive Technology", and in fact, described by the Asstt. Collector himself, is not an electric motor such as is commonly understood by the commercial community dealing in it, but can only be construed as a motor vehicle part, as it is so understood by every person conversant with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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