1987 (10) TMI 263

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....Chander, Member (J)]. - Dr. A.K. Rohtagi has come in appeal being aggrieved from the order passed by the Appellate Collector of Customs, Bombay. 2. Briefly the facts of the case are that the appellant had imported Ford Cortina 1600L. The revenue authorities had charged CV duty under Tariff Item 34(3) of the Central Excise Tariff. The appellant contended that the same has to be assessed under Ta....

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....ared on behalf of the respondent has stated that the car was imported in March, 1977 and at the time of importation the horse power was used to be calculated on the basis of RAC rating and the formula for which is D2 x N/2.5 where D stands for the Diameter of the bore of the cylinder in inches and N stands for number of cylinders and with this equation the horse power of the car comes to 16.26 tak....

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.... formula cited by the learned S.D.R. Relevant extract from Encyclopaedia Britannica Volume V page 141 is reproduced below:- "Taxable or nominal horsepower of steam or internal combustion engines is an arbitrary figure calculated from certain dimensions of the engine and bearing no exact relationship to actual power capacity. For motor vehicles in Great Britain and parts of the United States, the ....