Indian Tariff Act 1934 (32 of
1934) the case may be already paid on such internal
combustion engine or Electric Motors.
(ii) ..... .... ... ... ...
Provided further that ... excise or the additional duty
under section 2A of the Indian Tariff Act aforesaid
specified in clause (i) or as the case may be
calculated
Indian Tariff Act, 1934 (32 of 1934) as the case may be, already paid on such internal combustion engines or electric motors ... Indian Tariff Act aforesaid, calculated at the rate of 10 per cent ad valorem on such electric motors or motors or stators, as the case
complete motor vehicles, they are to be classified as 'parts' under ITC Policy and Rules of Interpretation of Tariff and Explanatory notes ... Rules of Interpretation of Tariff and Explanatory Notes to HSN cannot be applied for the purpose of interpreting the ITC policy. When the policy states
clarifying that the Motor Vehicle parts as mentioned and supplied to Indian Ordinance Factory at Jabalpur will not fall under Tariff Item No. 68 since ... Indian Ordnance Factory, Jabalpur will not fall under Tariff Item No. 68 since they would be covered by Tariff Item 34-A as motor vehicle
that the Tariff Items
were classified in the Schedule on the basis of the Brussels
Tariff Nomenclature. It was when the Customs Tariff ... Indian
Standard Institution. [136A-B]
(6) The screens used in motor vehicles cannot be
described as "glass or glass wares" under Tariff Item
regarding suitability for use as in the case of Tariff Heading 27.10 relating to Motor Spirit. The learned Senior Counsel pointed out that even under ... motor gasoline. He has also found that it does not meet the copper strip corrosion test laid down in Indian Standard for motor gasoline. Apart
What then are the competing entries in the Customs Tariff should read Indian Tariff Act, 1934. They are :-
(i) Item 72 (18) ["Mining Machinery ... mining machinery" in Item 72 (18) of the Customs Tariff should read Indian Tariff Act, 1934. Internal evidence of the legislative intent to distinguish
engine falling under sub-item (ii) of Item No. 29 or Electric motors falling under sub-item 2(ii) of Item ... Indian Tariff Act, 1934 (32 of 1934) as the case may be already paid on such internal combustion engine or Electric Motors."
The wording
clearance of
petroleum product namely, Motor Spirit, High Speed Diesel and
SKO falling under Chapter 27 of Central Excise Tariff Act, 1985 .
They receive these ... conforming to Bureau of
Indian Standards specification
2796.
Notification No.. 28/2002-CE dated 13.5.2002 reads as under: -
Motor spirit (Petrol), High speed diesel
product in question is a motor spirit. Ld. Counsel
argued Motor spirit has been defined in Central Excise Tariff Act as under:
"Any hydrocarbon ... satisfied for a product to be
classified as motor spirit as held in the case of Indian Oil Company
