AIR 1977 SUPREME COURT 597 ::1976 2 SCC 241 ::1976 2 SCR 98

Supreme Court Of India

(From: Judgment and order of Central Govt.)*

Hon'ble Judge(s): A. Alagiriswami, P. K. Goswami, N. L. Untwalia , JJJ

(A) Interpretation of Statutes , — - Fiscal Statutes - Meaning of Articles - Meaning as understood by people in trade and commerce is to be accepted. Meanings given to articles in a fiscal statute must be as people in trade and commerce, conversant with the subject, generally treat and understand them in usual course. But once an article is classified and put under a distinct entry, the basis of classification is not open to question. Technical and scientific tests offer guidance only within limits. Once the articles are in circulation and come to be described and known in common parlance then there is no difficulty for statutory classification under a particular entry. (B) Constitution of India , Art.136— Scope - Correctness of classification of article under particular item - Reason given by authorities for classification under particular item foreign to such determination - Supreme Court would interfere - Classification of V. P. Latex. Tariff Act (32 of 1934) , Item.39, Item.82(3)(a)— It is not for the Supreme Court to determine for itself under Art. 136 of the Constitution under which item a particular article falls. It is best left to the authorities entrusted with the subject. But where the very basis of the reason for including the arti....