- (1.) This appeal is moved by the appellant-assessees under Section 35-L of the central Excises and Salt Act, 1944 (hereinafter referred to as "the Act") against the order dated 24/9/1987, passed by the Customs, Excise and Gold (Control) Appellate tribunal, New Delhi (hereinafter referred to as "the tribunal") in appeal. A few facts leading to the appeal deserve to be noted at the outset. The appellants are engaged in the manufacture of various spares of automobiles parts. One of these parts is the self-starter used in motor vehicles. The appellants filed a classification list showing the self-starter motor as falling under Tariff Item 68. The said classification list was filed on 20/6/1980. On 2/7/1981, the Assistant Collector returned the classification list as filed by the appellants with a direction that the appellants should re-submit the same after classifying the self-starter motor under Tariff Item 30 as electric motor. On 13/7/1981, the appellants re-submitted the classification list, under protest, as directed by the Assistant Collector. On 20/8/1981, the Assistant Collector vacated the protest lodged by the appellants and approved the classification list showing the self-starter motor under Tariff Item 30. On 13/11/1981, the appellants being aggrieved by the order dated 20/8/1981, passed by the Assistant Collector, filed an appeal before the Collector of central Excise (Appeals) , Madras. That appeal was dismissed on 27/2/1982. Thereafter, the appellants filed a revision petition before the Additional secretary to the government of India, Ministry of Finance, Department of Revenue. That revision petition was transferred to the tribunal and was heard as an appeal under Section 35 P (2 of the Act. By order dated 24/9/1987, the tribunal dismissed the appeal and upheld the view of the lower authorities that the self starter manufactured by the appellants is liable to be taxed under Tariff Item 30 being an electric motor.
(2.) The short question for our consideration is whether the self-starter manufactured by the appellants falls under Tariff Item 30 being an electric motor, or it is covered by residuary Tariff Item 68 as applicable at the relevant time. The appellants contend that it is not an electric motor, therefore, it is covered by the residuary entry. The Revenue contends that it is covered by Tariff Item 30 being an electric motor.
(3.) The tribunal considered in detail the nature of self-starter motor manufactured by the appellants, in para 16 of the impugned judgment. The tribunal has observed as under: "The motor receives its current of electrical energy through the solenoid, a relay mounted on the motor. When the current enters the solenoid, the soft iron core shaft is pulled to contact the plate behind it. This does two things. One, the lever is pulled back at its top, thus pushing it forwards at its lower end; this forces the toothed gear pinion towards the flywheel to mesh with it; and two, the circuit to the starter motor is closed. When the toothed gear meshes with the flywheel, and a split second later, the starter motor receives current, the rotor shaft spins, and the toothed gear riding on it, and now engaged with the flywheel, also spins, cranking the engine. When the engine fires, its speed rises higher than the speed of the motor and so the toothed gear is thrown back to its original position on the helical splines of the starter motor's rotor shaft. This is a much simplified description of how the starter motor works the actual working has many other details, but the purpose is only to illustrate the basic fact that the starter motor is an electric motor, and works like an electric motor. It operates only on electricity; it delivers output viz. rotary motion, which turns a motor vehicle engine to start it. It is true that it does not run for long periods. . ";