TaxTMI 
TaxTMI 
2002 (4) TMI 52
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.... claimed by the assessee-importer. 2.Factual scenario needs to be noted in brief. Orders were placed by the assessee on a foreign manufacturer for supply of 14700 Karbate Tubes which were supplied during April and July, 1992. An order was passed by the Assistant Collector of Customs (Appraising Group III) classifying the goods under Chapter Heading 68.15 and sub-headings 6815.10, whereby the demand raised by the Appraiser was confirmed. Appeal filed before the Collector (Appeals) did not bring any relief to the assessee. Matter was carried in further appeal before the Customs, Excise and Gold Control Appellate Tribunal, New Delhi (in short 'Tribunal'). As there was difference in view between two members of the Tribunal, the matter was referred to a larger Bench which by the impugned order dated 24-11-1997 held that the goods were rightly classified under Chapter 68 and not Chapter 84. The main ground which appears to have been pressed before the Tribunal by the assessee was that the Karbate Tubes which are made of artificial graphite cannot be classified under Tariff Heading 68.15, as according to it, same applies only to natural graphite. The Tribunal did not find any substance....
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.... appliances of Heading No. 85.09; or (f) Hand-operated mechanical floor sweepers, not motorized (Heading No. 96.03)." Chapter 84 appears in Section XVI and under the heading "Nuclear reactors, boilers, machinery and mechanical appliances, parts thereof" the aforesaid exclusions are provided in Notes 1(a) to (f). 5.Assessee's stand was that if at all the Note 1(a) has application, that will be restricted to 68.04, which specifically refers to millstones, grindstones, grinding wheels and the like without frameworks and cannot take within its ambit all the articles which are covered by Chapter 68. As noted above, it was submitted that the expression 'other articles of Chapter 68' has to take colour from "millstones, grindstones". With reference to a decision of this Court in Collector of Customs, Bombay v. Grasim Industries Ltd. - 2000 (5) SCC 177, it was submitted that the issue is settled beyond doubt. Strong reliance was placed on para 12 of the judgment which reads as follows : "In view of the categorical finding, there can be no hesitation in holding that the goods in question fall within Heading 84.17(1) of CTA unless it is shown they being millstones, grindstones an....
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....ntentia legis of the legislature. Where the words are clear and there is no obscurity, and there is no ambiguity and the intention of the legislature is clearly conveyed, there is no scope for the Court to take upon itself the task of amending or alternating the statutory provisions. Wherever the language is clear the intention of the legislature is to be gathered from the language used. While doing so what has been said in the statute as also what has not been said has to be noted. The construction which requires for its support addition or substitution of words or which results in rejection of words has to be avoided. As stated by the Privy Council in Crawford v. Spooner [(1846) 6 Moore PC 1] "we cannot aid the Legislature's defective phrasing of an Act, we cannot add or mend and, by construction make up deficiencies which are left there". In case of an ordinary word there should be no attempt to substitute or paraphrase of general application. Attention should be confined to what is necessary for deciding the particular case. This principle is too well settled and reference to few decisions of this Court would suffice. [See : Gwalior Rayons Silk Mfg. (Wvg.) Co. Ltd. v. Custodian....
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....ed to the narrower genus. In interpreting Section 30 of the United Towns Electrical Company Act, 1902 which reads : "the company shall be liable for water rates on all lands and buildings, owned by it in the aforesaid town, but otherwise shall be exempted from taxation", the Privy Council rejected the contention that the word "taxation" should be considered ejusdem generis with "water rate". It was held that there is no room for application of the principle in the absence of any mention of a genus, since the mention of a single species for example of water rates does not constitute a genus. [See : United Towns Electric Co. Ltd. v. A.G. for Newfoundland [1939 (1) ALL ER 423 PC]. The rule cannot be applied unless there is genus constituted or a category disclosed. If the preceding words do not constitute mere specifications of a genus but constitute description of a complete genus, the rule has no application. The rule has to be applied with care and caution. This is not an inviolable rule of law, but it is only permissible inference, in the absence of any indication to the contrary. Where the context and the object and mischief of the enactment do not require restricted meaning to b....