1996 (8) TMI 106

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.... Exemption Notification reads thus : "6. Parts of goods covered by Sl. No. 5 above, namely :- (a)  Cups and Cones of roller bearings covered by Items (a) and (b) of Sl. No. 5 above The rate of duty applicable to the bearings of which they are parts.  (b)   Inner and outer rings of roller bearings covered by Items (a) and (b) of Sl. No. 5 above  -do-  (c) Others 150% ad valorem" Serial No. 5 therein referred to relates to "roller bearings of all types". 3.The goods, according to the appellants, were correctly classifiable under Sl. No. 6(a) above, whereas the respondents wanted the benefit of classification under Sl. No. 6(c). 4.The respondents filed a writ petition in t....

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....enalty and fine (with which we are not here concerned). 7.The Tribunal found, thus : "Cups and cones of roller bearings are two separate entities by themselves as known in the concerned trade and industry. Each is a readily identifiable component and both these parts put together would almost constitute a bearing without certain small parts. Cups and cones are the major component parts of bearings and this appears to be the reason behind assessing cups and cones when imported together at the same rate as applicable to the bearings, as cups and cones imported together acquire the essential character of a bearing." The meaning of the words `and' and `or' as set out in law lexicons and judgments was then adverted to. As far as the Exe....

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.... the goods. 8.Insofar as classification is concerned, learned counsel for the appellants submitted that the Tribunal ought to have read the entry in the Exemption Notification as any ordinary man would have read it and not have got misled by legal interpretations of the words "and" and "or". Learned counsel for the respondents submitted that cups and cones and inner and outer rings of roller bearings comprised the entirety of roller bearings and, therefore, there was no scope for the classification of "Others" in Sl. No. 6 unless the words "cups and cones" were read as one whole; in other words, it was only if the classification "Others" was applied to cups imported separately, cones imported separately, inner rings imported separately a....