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2009 (12) TMI 259 - MADRAS HIGH COURTUltrasound scanner- The petitioner is an exporter of Portable Linear Scanner. The first respondent has introduced a scheme of export incentives by name “Cash Compensatory Support Scheme.” Under the said scheme, cash assistance has been made available against the eligible export items. Held that- Impugned item classifiable under SI. No. 49(b0 as specifically included under it and not under SI. No. 25(i) of Circular No. 12/49/86-EAC, dated 30.06.1986. Classification of goods- When decision is made by a committee which is competent to go into the same. Classification of goods- Interpretation regarding classification of goods to be construed in the sense in which person who deal in such goods understand it normally. Goods must also be classified according to their popular meaning and commercial sense as well. Court to select meaning relevant to context in which it has to interpret the word. Functional test also a relevant factor.
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