TMI Blog1987 (8) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... ). Tariff Item 34A prior to its amendment by the Finance Act of 1979 stated as follows : "Parts and accessories not elsewhere specified, of motor vehicles and tractors, including, trailers. Explanation - The expression "Motor Vehicles" has the meaning assigned to it in Item No. 34." 2. In 1979, the Tariff was amended to include the specified parts and accessories of motor vehicles and tractors, on which duty was payable under Item 34A. The effect of this amendment was that such of the parts and accessories of motor vehicles, etc. which were hitherto exempted under Notification No. 99/71, dated 29th May, 1971 would thereafter pay duty under Tariff Item No. 68. The amended Tariff Item 34A is as under : "Item No. 34A - Parts of Motor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tariff is as follows : "61. Electric lighting fittings, namely :- switches, plugs,, and sockets ,all kinds, chokes and starters for fluorescent tubes." 3a. It appears that the Central Board of Excise and Customs by a Tariff Advice, dated 8th December, 1981 informed all the Collectors of Central Excise and Customs that these switches when manipulated, directly resulted in the switching of electric lights, and therefore, would fall within Item 61 and they are to be classified accordingly. In this Tariff Advice, there is a reference to a Conference and there was a discussion and the discussion indicates that the main function of the switch was ignition and not lighting and, therefore, this would go outside the purview of Item 61. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r case in respect of automobile starters, being the case of Sahney Steel and Press Works Ltd. v. The Union of India and Others (Writ Petition No. 326 of 1981) and by my order, dated 16th July, 1987, I held that the product would be a part of motor vehicles and not a part of electric motors as such. Similarly, in the present case these products will have to be considered as part of automobile spare parts and not as electric switches as would fall within Item 61. If the Item is considered in its commercial sense, it becomes a part of the motor vehicles and in that event since the same was not provided under Item 34A, it must necessarily fall under the Residuary Item No. 68. This item cannot be considered otherwise. 6. Mr. Setalvad has also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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