SIM MANEKLAL INDUSTRIES LTD. Vs. V.K. JAIN

JUDGEMENT

(1.) THE only question that arises in this special Civil Application directed against the order of the Assistant Collector, Central Excise, dated June 11, 1973 is whether Lobe Compressors come within the sweep of the definition 'Electric Fans, all sorts' in Item No. 33 of the First Schedule to the Central Excise and Salt Act I of 1944. The Superintendent of Central Excise by his letter dated January 4, 1972 called upon the petitioners, Messrs. SIM. Maneklal Industries Limited, to explain why Twin Lobe Compressors should not be subjected to excise duty at the rate provided in sub item (2) of Item No. 33. The petitioners in their reply pointed out the essential characteristics of Twin Lobe Compressors. They contended that they cannot be characterised as 'Electric Fans, all sorts' so as to make them exigible to duty under Item No. 33(2). The first respondent rejected the explanation of the petitioners and levied duty at 12 per cent ad valorem on the sales of Twin Lobe Compressors. It is this Order rejecting the case of petitioners and levying duty at 12 per cent ad valorem under No. 33 that is challenged in this petition.

(2.) MR . Kaji, learned counsel appearing for the petitioners, contended that there is no identifiable standard or test by which it could be said that the goods in question are covered by sub item (2) of item No. 33. The language of Item No. 33 is so vague and ambiguous that it will be unreasonable to hold that the goods in question could be brought within the definition of 'Electric Fans, all sorts.'

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