1979 (12) TMI 150

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.... also true that a pump without this piece will just be a valueless hardware, a chunk of metal components incapable of any use. 3. The goods have been assessed by the Customs House under heading 84 which covers, amongst others, transmission shafts and cranks. Though our tariff is based on CCCN, the Explanatory Notes of CCCN are not statutorily recognised as forming part of our tariff. Their status is that of a mere "treatises, a valued opinion, worthy of consideration to the highest degree and level, but not binding. But unlike other general treatises technical books this one is of a special importance being limited to the very purpose in hand namely the interpretation, scope or delimination of our tariff entries. One should be very reluc....

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....t my best judgment is still a human judgment, based on subjective appreciation of evidence and arguments and other brother officers of collateral jurisdiction are equally likely to come to their best judgment that B is the correct interpretation. Then I must realise further that the harm likely to be caused by divergent application of law is likely to have far reaching consequences, far outweighing the gain to revenue by interpretation A, or the lost to individual litigant before me. In a criminal case, my best judgment, even divergent from others is not likely to have its consequences, normally, beyond the particular accused before me. 5. Uniformity and certainty is therefore of paramount importance in commodity taxation, rather than un....