AIR 1989 SUPREME COURT 622 ::(1989) 1 ComLJ 53 ::(1988) 19 ECR 571 ::(1988) 18 ECC 473 ::(1988) 38 ELT 568 ::(1988) 4 Bom CR 169 ::1989 CriLR(SC MAH GUJ) 109 ::(1988) 4 JT 198 (SC)

Supreme Court Of India

(From : New Delhi)*

Hon'ble Judge(s): Sabyasachi Mukharji, K. Jagannatha Shetty , JJ

Customs Tariff Act (51 of 1975) , Preamble, S.2, Sch.I— Entries in Schedule - Classification on basis of trade parlance - Expression not defined - Its meaning should be understood in its popular or common sense and on basis of how it is used in trade, industry or market. Trade parlance - Classification of goods on basis of;Interpretation of statutes - Taxing statute - Classification of entries on basis of Trade parlance. If there is no meaning attributed to the expressions used in the particular enacted statute then the items in the customs entries should be judged and analysed on the basis of how these expressions are used in the trade or industry or in the market or, in other words, how these are dealt with by the people who deal in them, provided that there is a market for these types of goods. This principle is well-known as classification on the basis of trade parlance. This is an accepted form of construction. It is a well-known principle that if the definition of a particular expression is not given, it must be understood in its popular or common sense, viz., in the sense how that expression is used every day by those who use or deal with those goods.(Para 4) In the instant case the goods called "Colour Scanner Chromograph C-299" was imported by the party dealing in printing business. It claimed that the m....