TaxTMI 
TaxTMI 
1987 (6) TMI 59
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....the Act, as parts of the electric motors. It is well settled that the classification of the products must be done in the sense in which they are understood in the trade by the dealers and the consumers and not on the basis of any technical or dictionary meaning of the products (see : Indian Aluminium Cables v. Union of India, reported in 1985(21)E.L.T.. 3(S.C.) A.I.R. 1985 S.C. 1201. Mr. Rana appearing for the petitioners pointed out that if you go to Lohar Chawl in Bombay, where electrical goods are sold, you would not get "starter armatures", for that you have to go to Operahouse where automobile spare parts are sold. I think this should have satisfied the Central Excise in this matter, but normally they never give up. That is what has ha....
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....specified and, therefore, the same would come under Item 30. They rely on the words as contained in Item 30 viz. "'Electric motors, all sorts and parts thereof. They contend that this being part of an electric motor, the starter armatures must necessarily come under Item 30(4). 4. Mr. Master appearing for the Central Excise drew my attention to the definition of "armature" as given in I.E.E.E. Standard Dictionary of Electrical and Electronic Terms (Second Edition by Frank Jay Editor in Chief) which is as follows: "armature (1) (rotating machinery)'. The member of an electric machine in which an alternating voltage is generated by virtue of relative motion with respect to a magnetic flux field. In direct current universal, alternating-....
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..... There is no reason As to why these two certificates should not be accepted by the Court, inasmuch as the certificates have been issued by the Associations which represent the trade. The certificates clearly indicate that these armatures are treated as part of automobile ancillary and that these parts can be procured only from the market dealing with the automobile ancillaries and not from the market dealing with electric motors. The certificates also indicate that the armatures fitted into the starter, which is meant for use in the automobiles, cannot be used elsewhere. 6. Mr. Rana, in fact, has drawn my attention to the case of Advani-Oerlikon Ltd. v. Union of India, reported in 1981 Excise Law Times Page 432, which clearly says that ....
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....and the last of the sub-item says : "All other kinds of paper and paper board not otherwise specified". So also Item 23-B has the main heading of "Chinaware and Porcelainware" has the last sub-item (4) : "not otherwise specified". I am referring to some of these items to indicate the general scheme of the Schedule. Firstly an item must fall under a particular class to which it belongs. If the item is specifically mentioned under that class, the duty shall be as mentioned therein." If it is not specifically mentioned, then the question is as to whether an item belonging to that class as such has been provided elsewhere, and if it has been so provided, the duty will be as per such specification. If it is not so provided, then it must necessar....
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....dow screens" could be considered as an item coming under the sub-heading "not otherwise specified for, "and, therefore, the same would come under Item 23A, sub-item (4) which deals with "glass or glassware". This contention was negatived by the Supreme Court and the Supreme Court held that the item must be considered in its commercial sense and it is in that sense it becomes a part of a motor vehicle. Again it was also held that if it was not provided under Item 34A, then it would come under the residuary item 68. In other words, this item must necessarily be construed as part of a motor vehicle and not under any other item which does not deal with any part -of motor vehicle. Mr. Rana has drawn my attention to the fact that even in other al....