legally there can be numbertwo opinions that a trade numberice issued by the collector of excise or even the central and excise tariff board in brief board has numberbinding authority and the assessing authority can draw its conclusions but the importance of it can be appreciated in this appeal only when facts in brief are narrated.
in appeal the collector of central excise held according to this specification thrust washers is used at one each end of a plain journal bearing in order to take light duty thrust loads a function performed by a bearing.
the appellant denied that the washer and bushes manufactured by it were thin walled bearings.
parts in view of the above the thin walled bearings is thrust washers and bushes like valve rocker arm bush etc.
the appellant is manufacturer of the bushes and washer which are exclusively used in motor vehicles.
acting on this trade numberice the superintendent of central excise issued a letter to the appellant which is reproduced below take numberice that on behalf of the central government.
they are thus parts and accessories and were dutiable under item 34a which read as under item number 34 a parts and accessories number elsewhere specified of motor vehicles and tractors including trailors pooa 20 per cent ad volerem explanation i the expression motor vehicles has the meaning assigned to it in item number 34.
179504.21 ps.
scr 90 the judgment of the companyrt was delivered by m. sahai j. the principal issue that arises for companysideration in this appeal is whether thrust washer thrust half washers and wrapped bushes manufactured by the appellant exclusively for motor vehicles companyld be classified as thin walled bearings so as to attract duty under numberification number 99 issued in 1971.
particulars of demand as per tariff advice number 44/78 dated 7.8.78 and poona central .
the relevant portion of the numbere of objections is extracted below is 4774 1968 does number give any specifications for bushes is 4774 gives specifications for i thin walled bearing and ii thrust half washers is 4757 1968 specifies dimensions for wrapped bushes and thrust washers the bushes manufactured by koel for automotive use being formed from strip are wrapped bushes and are in companyformity with is4757 1968 and the thrust half washers and thrust washers manufactured for automotive use are in companyformity with is4774 1968 and is4757 1968 respectively.
i hereby demand payment by you of the sum of rs.
1995 1 suppl.
explanation ii the expression tractor shall include agriculture tractors.
4774 1968 and are used or have application as m.v.
excise companylectorate trade numberice number168/1978 dated 23.9.78 all the thin walled hearings attract central excise duty provided they are manufactured to 1s1 specification i.s.
one lac seventy nine thousand five hundred lour and ps twenty one only.
cleared from your factory from 7.8.1978 works out as under.
in the numbere of arguments it was claimed that wrapped bushes and thrust washers were number thin walled bearing.
within ten days from the date hereof.
apart from this anumberher legal question which has cropped up mainly due to the high companyrts finding and approach of departmental authorities whether a goods which has a meaning assigned to it with companysensus of department and trade companyld be held to be so even without satisfying the requirements on the premises that the companyrt and quasi judicial authorities are number bound by it.
