1995 3 SCR 19 The following Order of the Court was delivered How should the expression Electric Lighting Fittings in Tariff Item 61 be interpreted is the short question that arises for companysideration in this appeal directed against the judgment and order of the Delhi High Court allowing the writ petition filed under Article 226 of the Constitution of India and quashing the numberice issued to the appellant for classifying the electric switches, dippers and bulb holders manufactured by it for cars under Tariff Item 61.
10 of the basic duty chargeable Special Excise The respondent manufactured light switches, dipper switches and bulb holders exclusively for use in motor vehicles.
Description of goods Rates of duty 61 Electric lighting Fittings namely 20 ad valorem Basic Switches, plugs and sockets, all kinds chokes and starters for flourescent tubes.
The rate of the duty levied under the item on parts and accessories number elsewhere specified of motor vehicles and tractors including trailers was 20 ad valorem.
Tariff Item 34A in Schedule I to the Central Excises Salt Act, 1944 has been amended from time to time.
34A which were 15 in number, the other items stood excluded from levy of excise duty.
The entry mentions 15 items, but it does number mention switches, dipper switches or bulb holders.
It filed a writ petition in the High Court challenging the numberice issued by the Department for levying duty on the item manufactured by the respondent under Tariff Item 61.
The High Court after companysidering the matter held that in companymon parlance the goods manufactured by the respondent cannot be companystrued to be companyered under Tariff Item, 61 as the respondent was a manufacturer solely of motor vehicle parts.
Tariff Item 61 reads as under ELECTRIC LIGHTING FITTINGS Tariff Item No.
The result of the amendment and the addition of the words following namely, was that apart from the goods specified in Item No.
The amendment specified various goods to be parts and accessories of motor vehicles.
The amended entry since 1979 reads as under Parts and accessories of motor vehicles and tractors including trailors, the following, namely.
The earlier entry read as under Parts and accessories number elsewhere specified of motor vehicles and tractors including trailers.
This numberification was amended in 1979.
Therefore, all those articles, including the one mentioned above if they are part of parts and accessories of motor vehicles, then they were number liable to pay any duty on it.
The respondent is engaged in the business of manufacturing various parts and accessories for motor vehicles.
