TMI Blog1986 (1) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... al or Alloys thereof, in or in relation to the manufacture of which any process is ordinarily carried on ' with the aid of power. Ten per cent ad valorem 2. After the insertion of the said entry, the petitioner was asked to take out licence in respect of bolts and nuts manufactured by the petitioner-company. Those items are enumerated in the petition at page 15, and the description of the bolts and nuts and their functional utility is also given in the statement filed in that page. They also indicate the bolts and nuts used in the assembly of motor-cycles of different capacities. 3. Since the Department insisted on the petitioner to take out a licence in respect of the said items, the petitioner complied with the direction and took ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Counsel for the petitioner that the nine articles which are sought to be assessed under item No. 52 are not bolts and nuts, as described in the said entry. It is his submission that each one of the items manufactured by the petitioner-Co., the description of which is given at page 15, is manufactured to specific drawing, meant for being used as parts of the motor-cycles manufactured by the petitioner-Co. The petitioner claimed exemption from the levy of duty under Notification No. 99/1971, dated 29th May, 1971 issued by the Central Government under Rule 8(1) of the Central Excise Rules ('the Rules'). The said notification is re-produced below :- "In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said notification, according to the petitioner's contention, the bolts and nuts in question form component parts of the motor-cycles manufactured by the petitioner company and the motor-cycles would be incomplete without each one of the articles referred to at page 15 fitted into them. 11. The argument advanced by Sri Ramabhadran is, that it was the intention of the Government to tax only the items specified in the schedule to the said notification and that therefore all other parts and accessories, not referred to in the schedule, should be entitled to exemption. It is also the contention by the learned Counsel that the 9 items manufactured by the petitioner-company are not the nuts and bolts as understood in the ordinary commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hange but, the basic nature and quality of the article may still answer the same description. On the basis of the material before us, it is not possible to record a positive finding that Properzi rods and wire rods are treated as distinct items in commercial parlance. Properzi Rod is a wire rod subjected to the Properzi process and is used for transmission of high voltage electric current." 14. The above observations were made by the Supreme Court in the light of the contention of the appellant before them that Properzi rods manufactured by the appellants could not be subjected to levy under entry 27(a) (ii) of the First Schedule of the Central Excise Act. That entry reads thus : "Aluminium- (a) (ii) wire bars, wire rods and castings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whole into consideration, they would fall within entry 52 without laying undue stress on any isolated or special quality that may be attached to nyloc nuts. 20. These two decisions are relied upon by the learned Counsel for the Revenue for the proposition that the nuts and bolts manufactured by the petitioner-company can reasonably be classified as nuts and bolts under Entry 52. In the absence of any special quality or characteristic which is attached or referrable to the said items of articles, the classification made by the department was held, justified. 21. Sri Ramabhadran has produced before me the nine articles which are the subject-matter of the writ petition. They are of various sizes, width and quality and appear to be specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x, Bombay City I). "Except as a parliamentary exposition, subsequent Acts are not to be relied on as an aid to the construction of prior unambiguous Acts. A later statute may not be referred to interpret the clear terms of an earlier Act which the later Act does not amend, even although both Acts are to be construed as one, unless the later Act expressly interprets the earlier Act, is ambiguous, the later Act may throw light on it, as where a particular construction of the earlier Act will render the later incorporated Act ineffectual." 24. The construction placed by Sri Ramabhadran and the interpretation of the relevant Tariff item, with reference to the articles in question manufactured by the petitioner-company, deserves to be accept ..... X X X X Extracts X X X X X X X X Extracts X X X X
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