TMI Blog1977 (4) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... entry out of abundant caution of indicate that "woollen fabrics" in Entry 21 means not only woollen garments but also woollen material used as covering or for similar other purposes. We therefore find no reason to take a view different from that taken by the High Court holding that the respondent's products were not "woollen fabrics" - appeal dismissed. - 1037 of 1971 - - - Dated:- 7-4-1977 - M.H. Beg, C.J. and A.C. Gupta and P.S. Kailasani, JJ. [Judgment per : A.C. Gupta, J]. - The respondent is a partnership firm manufacturing non-woven felts from woollen fibres which are utilised for the purpose of filtration in heavy industries. Between August 25, 1965 and January 5, 1967 the Excise Authorities compelled the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... * 3. Are the products of the respoondent's factory woollen fabrics? Fabric means woven material. The articles manufactured by the respondents, as already stated, are non-woven felt from woollen fibres. It is contended on behalf of the appellant Union of India that in a technical sense the felts manufactured by the respondent would still be woollen fabrics. The well-known rule in interpreting items in statutes like the one we are concerned with is that "resort should be had not to the scientific or the technical meaning attached to them by those dealing in them, that is to say, to their commercial sense." (Commr. of Sales Tax, Madhya Pradesh, Indore v. M/s. Jaswant Singh, Charan Singh, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in its technical or scientific sense and if in that sense it was wide enough to cover woven or knitted material which is wool-based, then it is difficult to explain why the entry should specifically mention blankets, rugs, and shawls as being included within it. No one could possibly be in any doubt in respect of these items if the term was so pervasive, and there was no reason for singling out these specific objects. On the contrary, the mention of these items suggests that the word `Fabrics' in Entry 21 has been used to mean woven material in which sense it is popularly understood, and blankets, rugs and shawls etc., have been specifically included in the entry out of abundant caution of indicate that "woollen fabrics" in Entry 21 means ..... X X X X Extracts X X X X X X X X Extracts X X X X
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