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TMI Blog1990 (11) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... askets, gunny cloth or matting bundles. These Less Charge Demands were confirmed by the Assistant Collector of Customs, Bombay, on the ground that the original assessment was wrong aad that Notification No. 113-Cus, dated 21-3-1985 by which the mode of packing was deleted was effective from the date of issue of the Notification, that is to say, from 21-3-1985 and hence was not applicable to earlier clearances. On appeal by the appellants, the Collector of Customs (Appeals), Bombay, confirmed the said Less Charge Demands made by the Assistant Collector of Customs, vide his common impugned Order-in-Appeal, observing that "The Bill of Entry covering the subject goods was noted on 9-11-1984 and the final entry date is 5-11-1984. Therefore, in terms of Section 15 of Customs Act, 1962, the relevant date for determining the rate of duty applicable is 9-11-1984. Therefore, Notification No. 141/79-Cus., dated 27-6-1979 in force and which restricts the benefit of exemption to dates, wet, excluding seedless in bags, baskets, gunny cloth or matting bundles will be applicable and wet dates in cartons will not be eligible for concessional assessment under Notification No. 141/79". Hence, the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o wet dates in cartons would not be permissible and if the contention of the appellants that "Bag" and "Basket" also includes cartons is accepted then it would do violence to the language used in the said Notification. He vehemently contended that when bag, basket, gunny cloth, matting bundle and carton are known in the market as different mode of packing, the question of adopting the dictionary meaning of "Bag" or "Basket" so as to include within its compass "Carton" does not arise. To support his contention, he relied upon the ratio of the judgment delivered by the Apex Court in the case of Mahalaximi Oil Mills v. State of Andhra Pradesh - 1988 (38) E.L.T. 714 wherein while interpreting Section 8 of the Andhra Pradesh (General) Sales Tax Act, 1957, it was held that the Entry 7 of the Fourth Schedule only refers to "Tobacco" and therefore "Tobacco Seed Oil" and "Tobacco Seed Cake" do not fall within the definition of the term "Tobacco". This ratio was relied upon to show that the word 'Carton' which is not appearing in the said Notification cannot be read therein. 5. We have considered the submissions. 6. To appreciate the controversy in hand, it would be useful to reproduce her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hilt. The Random House Dictionary of the English Language. BAG:-1: a container or receptacle of leather, cloth, paper, etc. capable of being closed at the mouth; pouch. 2: something resembling or suggesting such a receptacle. 3: a suitcase or other portable receptacle for carrying articles, as in traveling. 4: a purse or moneybag. 5: any of various measures of capacity. 6: a sack, as in an animal body. 7: an udder. 8: Hunting, the amount of game taken, esp. by one hunter in one hunting trip or over a specified period. 9: something hanging in a loose, pouch-like manner, as skin, cloth, etc.; a baggy part. 10: Baseball, basel (def. 8b). 11: Informal, a style of jazz. 12: Slang, an unattractive, often slatternly woman: a gossipy old bag. 13: Slang, a) a person's avocation, hobby, major interest or obsession. b) a person's mood or frame of mind. 14: Bags, Brit. a) Informal, plenty; much; many (usually fol. by of ). b) Slang, trousers. 15 : bag & baggage, Informal. a) with all one's personal property. b) completely, totally. 16: to swell or bulge. 17: to cause to swell or bulge. 18 : to kill or catch, as in hunting. Chambers Twentieth Century Dictionary. BAG :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , words and expressions at time have a 'technical or a legal meaning' and in that case they are understood in that sense. Again, judicial decisions expounding the meaning of words in construing statutes in pari materia will have more weight than the meaning furnished by dictionaries. Page No. 423, Chap. 10, Syn. 1" 9. On a careful reading of the definition of the word "Basket" and "Bag" given in the aforesaid dictionaries it is clear that "Carton" is not included within the meaning of these terms, nor by any stretch of imagination "Carton" can be called as basket or bag. In Chambers Twentieth Century Dictionary, Eighth Reprint (p. 200) word "Carton" has been defined as "a thin pasteboard; a bag made from it." Certainly 'Basket' or 'Bag' cannot be called a thin pasteboard. No doubt "Bag", "Basket" and "Carton" are used as packing materials and all these three may be the mode of packing. However, in the instant case, the Entry No. 3 in the said Notification is peculiar by itself - a fact admitted to the appellants themselves. In the Notification itself, the benefit is extended only when wet dates are imported in bags, baskets, gunny cloth or matting bundles. In other words, certain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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