TMI Blog1959 (11) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... irens" which, according to the petitioner are pre-elemently fitted for being used in motor cycles and motor scooters and adapted for that purpose. The question that arisen is whether the customs duty payable thereon is under item 295 or item 301 of the Tariff Schedule. This very matter came up before me once before and the decision reported in Chimanlal v. Union of India, A.I.R. 1956 Cal. 542. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way of looking at it would be to apply certain tests which I have mentioned there. The matter thereupon went back and the authorities have again held that the duty is chargeable under item 301. The relevant part of the finding is as follows :- "Exhaustive enquiries revealed that these sirens were essentially adapted for use on cycles and that their use on motor cycles or scooters was neither nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A thing which is adapted to be used in a motor cycle is prima facie not a part or accessory of a motor cycle but a part or accessory which has been adapted for use with a motor cycle or a scooter and it may well be a part or accessory of a cycle. It is after this test has been applied, that further investigations may be necessary to find out whether even if it is adapted as part of a motor cycle, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iries upon the results of which the Customs authorities rely, cannot be made behind the back of the person concerned. For both these reasons this order of the Assistant Collector of Customs dated October 16, 1956, being Ext. F to the petition, cannot be sustained and the rule is made absolute and a writ in the nature of certiorari is issued quashing this order and a writ in the nature of mandamus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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