TMI Blog1984 (5) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration in these appeals is whether the lampholders manufactured by the appellants are covered by Item 61 of the Central Excise Tariff. The description of Item 61 reads as follows :- Electric Lighting Fittings, namely :- Switches, Plugs and Sockets, all kinds ; Chokes and Starters for Fluorscent Tubes. It has been held by the Collector (Appeals) that lamp-holders are in the nature of sockets (which are specified in Item 61) and as such they would be covered under that item. As against this, it is the contention of the appellants that lampholders are not known in trade parlance as sockets and that in accordance with the principle that goods should be classified according to their popular meaning, or the meaning attached by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... para 6 of that judgment reference had been made to various judicial decisions, including that of the Supreme Court in Dunlop India Ltd. v. Union of India [AIR 1977 SC 497 = 1983 E.L.T. 1566 (SC)], wherein it was held that 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 the usual course. A further quotation from the same judgment of Supreme Court is that it is well established that in interpreting the meaning of words in a taxing statute, the acceptation of a particular word by the trade and its popular meaning shall commend itself to the authority . Shri Ramakrishnan relied on these judgments for the proposition that it was the comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g this ground. 9. Replying to Shri Ramakrishnan, Shri Tayal submitted that the Indian Standard Specifications cited by Shri Ramakrishnan did not give the full picture. Thus, IS: 1293-1967 referred only to three-pin plugs and socket outlets used in connection with such three-pin plugs. Shri Tayal pointed out that in many cases two-pin plugs were also used, and they had their corresponding sockets. These, however, were not covered by the standard. This would show that what was contained in the standard was not exhaustive. 10. As regards IS : 1258-1967, containing the Specification for bayonet lamp holders , Shri Tayal pointed out that it did not contain any definition of a lamp holder. 11. Shri Tayal submitted that the term socket ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of a lamp holder in IS : 1885 (Part XVI Section 3)-1967 would show that a lamp-holder clearly conformed to the generic description of a socket as given in the McGraw Hill Dictionary. Even stronger confirmation of this position could be found in the definitions given in the New Webster s Dictionary and the Concise Oxford Dictionary, which made it very clear that the term socket would include a device receiving a light bulb, which was nothing but a lamp-holder. 13. Shri Tayal submitted that the definitions in the two dictionaries clearly showed the popular understanding of a term socket, as covering lamp-holders. 14. As regards Shri Ramakrishnan s argument that a socket should be regarded as something which was complementary to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eference to a lamp-holder as a socket . This was brought to the notice of Shri Ramakrishnan for this comments. Shri Ramakrishnan again referred to the principle laid down in the Dunlop India case that meanings given to articles should be as people in trade and commerce understand them. 17. We have carefully considered the issue in this case. There is no doubt that the interpretation of the relevant item has to be in accordance with the understanding of people in trade and commerce, conversant with the subject. In this respect, the definitions relied upon by Shri Tayal lend substantial support to the Department s case. Further, the extract from the Indian Standard Specification on Lamps and Auxiliary Apparatus (vide para 16 above) clin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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