TMI Blog1996 (7) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Act, 1962. As a result, the Collector (Appeals) upheld the order of the lower authority for recovery of interest and of rejecting the refund claim. 2. Before the Collector (Appeals), the importer pleaded that as per Section 61 of the Customs Act, 1962, they can keep the item Ferro-chrome as non-consumable item for one year. The learned Collector has held that the appellants had been permitted to warehouse the goods Ferro-chrome under Section 59 of the Customs Act, 1962, on execution of a bond and the goods were permitted to be warehoused for a period of 3 months in terms of Section 61(1)(b) of the Customs Act, 1962. The learned Collector has held that as per that Section non-consumable stores can be warehoused for a period of one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt Export Policy , and as per this definition, a consumable is one which participates or is required in a manufacturing process but does not form part of the end product. Therefore, it is his argument that as the item Ferro-chrome gets consumed in the manufacture, and hence it satisfies Clause (iii)(1) of Section 61 which reads goods intended for use in any manufacturing process or other operations in accordance with the provisions of Section 65" and hence as per Section 61, the said goods could be left in the warehouse till the expiry of one year. 5. Arguing for the Revenue, Shri K.K. Jha pointed out that the item does not fall under Section 61(1)(a)(iii) as the said clause of the sub-section refers to Section 65. Section 65 deals wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use in any manufacturing process or other operations in accordance with the provisions of Section 65". The learned Advocate placed the emphasis on the definition of the terms appearing in Import Export Policy. It is well settled that the definitions of other statutes cannot be referred, for interpretating the terms which are already defined in the Customs Act, 1962. This view had already been expressed by the Tribunal in the case of Collector of Central Excise v. Rajasthan Spinning Mills (supra). The question is as to whether the imported goods can be brought within the terms of non-consumable stores. The definition of goods appearing in Section 2(22) states that goods includes : (a) vessels, aircraft and vehicles; (b) stores; (c) b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing aware of the ordinary meaning of a word, expressly defines it in the interpretation clause of an enactment, differently from its ordinary meaning, it makes its intention manifest that the particular word or expression defined by it should be ordinarily understood. Otherwise the very purpose of defining a particular word or expression, the ordinary meaning of which is clear, would be defeated; the definition itself would become redundant. The definition clause makes the intention of the Parliament explicit. That the Parliament intended the word `India employed in the Customs Act should be understood as defined is further emphasized by employing the expression `in this Act unless the context otherwise requires the word shall mean or in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods intended for use in any manufacturing process or other operations in accordance with the provisions of Section 65. Section 65 deals with manufacture and other operations in relation to goods in a warehouse. On perusal of Section 65 it is clear that on sanction being granted by the Assistant Collector of Customs, the owner of any warehoused goods may carry on any manufacturing process or other operations in the relation to such goods within the warehouse. Admittedly, the imported goods were not utilised for carrying any manufacturing process or other operations in relation to such goods in the warehouse. Therefore, Section 61(a)(iii) is not attracted in the present case. 9. We notice that the Tribunal has precisely dealt with the poin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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