Interpretation of the description of goods under the Customs Tariff Act and consistency of claims made by the appellant

Headnote:
Interpretation - Customs Tariff Act - Internal Combustion Piston Engine
Fact of the Case:

The appellant imported sub-assemblies and claimed they did not fall under the description of Internal Combustion Piston Engine.
Finding of the Court:

The Tribunal held that the sub-assemblies imported did not fall under the description of Internal Combustion Piston Engine, even when considering the Rules of Interpretation appended to the Customs Tariff Act.
Issues: Interpretation of the description of Internal Combustion Piston Engine, consistency of appellant's claims
Ratio Decidendi: The court found that the appellant's previous claim that the imported items did not constitute Internal Combustion Piston Engines was inconsistent with their current claim.
Final Decision: The appeals were dismissed, and no costs were awarded.

ORDER

1. Heard the counsel for the parties. We are of the opinion that the Tribunal is right in holding that the sub-assemblies imported by the appellant do not fall under the description of Internal Combustion Piston Engine, within the meaning of Entry 60 of Notification No. 341 of 1976, even if the said entry is read in the light of Rule 2(a) of the Rules of Interpretation appended to the Customs Tariff Act, 1975.

2. We may also notice that when on an earlier occasion, a show-cause notice was given for violation of the import regulation, the appellants case was that what it had imported do not constitute Internal Combustion Piston Engines but only certain components. The appellant cannot now turn round and say that the sub-assemblies imported by it constitute Piston Engines.

3. The appeals are dismissed accordingly. No costs.

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Judicial Analysis

1997 Supreme(SC) 82

SUPREME COURT OF INDIAB. P. Jeevan Reddy, Sujata .V. Manohar TRACTORS AND FARM EQUIPMENT LTD., APPELLANT VersusCOLLECTOR OF CUSTOMS, MADRAS, RESPONDENT. Civil Appeals Nos. 2405-2444 of 1986,decided on January 21, 1997.

Interpretation of the description of goods under the Customs Tariff Act and consistency of claims made by the appellant

Judicial Analysis

SUPREME COURT OF INDIA
B. P. Jeevan Reddy, Sujata .V. Manohar
TRACTORS AND FARM EQUIPMENT LTD., APPELLANT
Versus
COLLECTOR OF CUSTOMS, MADRAS, RESPONDENT.
Civil Appeals Nos. 2405-2444 of 1986,
decided on January 21, 1997.