1982 (1) TMI 67

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.... dusters for spraying pesticides and chemicals on crops. They also manufacture other agricultural implements like threshers, weeders, wheel hoes, seed drills etc. The implements manufactured by the petitioners are power operated as well as non-power operated. 3. In this petition we are concerned with the question whether under the residuary Item 68 of the First Schedule to the Excise Act the petitioners are liable to pay the rate of duty prescribed in the said Item on parts of agricultural implements manufactured by them which are not operated by power. The petitioners have set out the provisions of Item 68 in paragraph 3 of the petition. The operative words read as under :- "All other goods, not elsewhere specified, manufactured in a....

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....d Item 11 was substituted as follows :- "11. Agricultural implements and parts thereof but excluding - (i) power operated agricultural implements and parts thereof, and (ii) implements designed for use as attachments with tractors or power tillers and parts thereof." The position after 3rd February, 1978 was thus clear. Agricultural implements as well as parts thereof subject to the two exclusions were taken out of the purview of Item 68. The question is what was the position concerning parts of non-power operated agricultural implements for the period 30-4-1975 up to 3-2-1978. It is the period for which we are concerned in the present petition. 9. In other words, does the whole by necessary implication include a part? 10.....

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....effective that parts of agricultural implements would be taken out of the purview of Item 68 provided they were not power operated or implements designed for use as attachments with tractors or power tillers. Such parts then would be within the purview and impact of Item 68 and attract the rate of excise duty specified from time to time for this item till the 3rd February, 1978 notification was issued and brought into effect. 13. Mr. Gumaste very faintly urged that the parts of an item cannot be considered to be within Item 68 itself. It is difficult to accept any such submission. If these parts can be designated as manufactured goods then unless they were provided for elsewhere specifically in the Schedule or in the Act they would fall ....