TMI Blog1978 (3) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... blocks are complete with integral bearing which are inseparable. The appraising department of the Madras Customs classified the imported goods under item 72(35) of the Indian Customs and Central Excise Tariff (hereinafter referred to as the Tariff) which reads as ball bearings of all kinds not exceeding 51 millimetres bore diameter adopted for use as parts and accessories of motor vehicles (other than motor cycles and motor scooters) and parts thereof, not otherwise specified. The contention of the petitioner was that it should be assessed under item 72(3) in which event the duty chargeable would be 40 per cent ad valorem, while if it was charged under item 72(35) of the Tariff, the duty would be 100 per cent. The contention of the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id reason to conclude that the imported goods are pillow blocks with detachable bearings. 6. The respondents ought to have seen that even the respondents No. 2 has found that the two articles (housing and bearings) have no separate values and that itself shows that the bearing is an integral part of the pillow blocks. 7. The respondents erred in thinking that the petitioner was relying on 'post importation documents'. The documents produced came into existence before the clearance of the goods and therefore cannot be 'post importation documents'. 8. In the counter affidavit of the respondents it is stated as under :- The imported pillow blocks are not of integral type and the bearings are separable from the housing. It cannot be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the bearing is an integral part of the pillow blocks. From the other documents it has been proved that the bearing is detachable from the housing. Both the letter from the suppliers M/s. Fafnir Bearing Co., U.K., dated 5-3-1973 and Test Report dated 23-2-1973, from the Principal, College of Engineering, Guindy, have been issued after the date of importation in 1972, and it was correctly held that these were post importation documents and hence cannot be solely relied upon as evidence, unless other corroborative evidence was also available. In any event, it is submitted that the question whether the bearings in question are detachable or not and the classification of particular goods under a particular entry in the Customs Tariff are al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be held to fall under item 72(3) as contended by the petitioner. Even the literature of the manufacturer supports the contention of the respondents. Therefore, the impugned orders are unassailable. 12. Mr. Dolia, in reply, draws my attention to the judgment rendered in Tuffite Plastics (P) Ltd. v. Union of India, Ministry of Finance, New Delhi - 1978 E.L.T. (J509) and states that in commercial world `pillow blocks' are never understood or sold as `ball bearings'. Having regard to the controversy, it is necessary for me to extract item 72 (3) and item 72 (35) of the Indian Customs and Central Excise Tariff. Item 72 (3) of the First Schedule reads : Item No. Name of article Nature of duty Standard rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re are no screws. The respondents would have it that by application of little force, the ball bearings become detachable. Therefore, according to them, the housing would be a component part assessable under item 72 (3) while ball bearings would fall under item 72 (35) of the Tariff. The meaning of the word 'detachable' has come to be laid down in Words and Phrases, Volume 12, at page 454 as follows :- "Detachable: In a claim for a patent declaring the same to be the combination of a torpede, a detachable clip, means for attaching it to the torpede, and a wire for attaching the clip to the rail, substantially as shown, a removable clip was meant, or one which was not positively attached to, and virtually made a part of, the torpede shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chinery. It is not a pedantic approach that should be taken in matters of this kind. When I say this, I am not unaware of the law laid down by the Supreme Court, which gives a wide discretion to the department with regard to the classification of an item, but where the above essential aspects have been lost sight of, I cannot but consider the view of the department to be perverse. In such cases, this court certainly can interfere as laid down in the Collector of Customs, Madras v. Gang Setti, AIR 1963 S.C. 1319. The essential features that have been lost sight of by the department are - (i) The important distinction between Mc. Gill precision bearing pillow blocks and Fafnir, the former being detachable by means of screws while the latte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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