1979 (12) TMI 150

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..... hould be assessed as parts of pumps under Heading 84.11 (1) the same heading under which pumps themselves would have been assessed. 2. It need not be denied that these are internal parts of a pump, are not interchargeable with any other machinery nor capable of being used for transmission of power generally. It is also true that a pump without this piece will just be a valueless hardware, a chunk .....

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..... toms classification amongst different countries would be defeated if we depart from it. Even Government of India rightly in my opinion, have followed a policy of adopting uniformly the express provisions of the Explanatory Notes. 4. The law of the land as laid down by the highest court requires that if there is any ambiguity in taxation statute, or if two equally plausible balanced interpretation .....

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..... interpretations A & B, l should apply B which is more favourable to tax payer, even if I am fully convinced that A is correct. That is because I must realise that my best judgment is still a human judgment, based on subjective appreciation of evidence and arguments and other brother officers of collateral jurisdiction are equally likely to come to their best judgment that B is the correct interpr .....

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..... blish the desired uniformity of commodity taxation. 6. When we refer to explanatory noses of CCCN in this context, we find on page 1177 that crank shafts of I.C. Engines are not to be assessed under heading 84.06 which covers I.C. Engines. As per page 1382 they are to be assessed under 84.63. Every thing that I said in para 2 foregoing about crank shafts of pumps. The subject matter of this appea .....

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..... is that its cost is too prohibitive, and in our poor country. The Democratic Government should not recognise as statutory's something which Government cannot make available to tax payer at reasonable cost. Copyright regulation prevent the Government from printing copies of the Explanatory notes, for sale to tax payer at reasonable cost. It is really for the Customs Cooperation Council to consider .....

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