TMI Blog2007 (10) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... ) has set aside the Order-in No. 43/2006, dated 13-7- 2006 passed by the Deputy Commissioner of Customs, Air Cargo Complex, Bangalore and held that the assessee is eligible for the benefit of Notification Nos. 2 1/2002-Cus. and 6/2006-C.E. in respect of 04 Nos. of Industrial sewing machines. The Notification No. 6/06-CE. exempts only sewing machines other than those with inbuilt motors. The Importer took the stand that these machines were Without inbuilt motors and that in an inbuilt machine the motors are built on the main shaft of the machines and motors calmot be separated from the sewing head. It was further clarified that motor has been imported along with the sewing machine; that motor is not at all connected to the machine and it ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 are reproduced herein below "9. We have been taken at length by the learned Counsel appearing on either side through the two decisions of the Gujarat High Court referred to supra and we are of the view that no exception could be taken to either the correctness of the ratio laid down therein or the conclusions of the learned single Judge to apply the said ratio to the case on hand in favour of the manufacturers. The learned single Judge extensively quoted the ratio of the decision of the Division Bench of the Gujarat High Court which makes it unnecessary for us to refer to them in detail once again in this judgment. Suffice it to refer to the fact that the very same High Court in Shri Punit Ghar Ganti's case (supra) followed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led a 'domestic electrical appliance' must have as its inbuilt device an electrical contrivance which would make it a complete unit fit to render the designed service and that a domestic appliance which is merely an assemblage of various component parts minus that contrivance which gives to it the electric motive power would not be a domestic electric appliance properly so-called. 11. In Deputy Commissioner v. Equipment Agencies (1981) 47 S.T.C. 68, a Division Bench of the Kerala High Court had an occasion to consider the scope of the expression 'electrical goods' in entry 26 of the First Schedule to the Kerala General Sales Tax Act, 1963 and it was held therein that going by its ordinary connotation as also its meaning as understoo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liam Jacks and Co. Ltd . case (supra) wherein it was held that a lathe even though driven by an electrical energy, will not come within the scope of the expression "electrical goods". 13. In the light of the various pronouncements referred to supra , we are of the view that in order to bring an article or commodity within the meaning of Tariff Item 33-C and within the meaning of the expression "domestic electrical appliance", it is necessary that electrical appliances Should be in- built in the commodity concerned. An electrical appliance is not the same as electrically operated machinery notwithstanding that electric motor formed a distinct, severable and separate unit, cannot have the effect of rendering the machinery or apparatus a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come to a different conclusion than the one arrived at by the learned single Judge and we find no justification to take a view contra . The plea of the appellants, therefore merits only rejection, at our hands. 16. The plea raised on behalf of the appellants regarding the maintainability of the writ petitions has bean rightly repelled by the learned single Judge and we are not Convinced of the submissions made by the learned Counsel for the appellants on this aspect either. In the light of our conclusions as above, we consider it unnecessary to go into the question based on the legality or otherwise of the competency of the authorities to change their view and whether there are sufficient grounds for such a change in the circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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