ISSUE:
Whether pot motors imported separately from Rayon Spinning frames should be classified under Item 72(3) or Item 73(21) of the First Schedule to the Indian Customs Tariff for customs duty assessment?
RULE:
Special provisions prevail over general provisions - Item 72(3) being a specific item covering pot motors takes precedence over Item 73(21) which is a general item for electric motors.
Administrative authorities and tribunals must provide reasoned orders when exercising quasi-judicial functions as per principles of natural justice.
Words in statutes should be interpreted based on proper grammatical construction - "not otherwise specified" qualifies "machinery" and not "component parts" based on the conjunction 'and' and sentence structure.