1977 (4) TMI 37

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..... medabad for quashing the order levying excise duty on the felts manufactured by the respondent treating them as "woollen fabrics" covered by Entry 21 in Sch. I of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act). The High Court allowed the writ petition holding that the respondent's products were not "woollen fabrics" and directed refund of the sum of Rs. 55,055. 87 p. collected as excise duty from the firm. The Union of India has preferred this appeal on certificate of fitness granted by the High Court questioning the correctness of the decision. 2. The only question in the appeal is whether the felts manufactured by the respondents are "woollen fabrics" within the meaning of Entry 21 in the First Schedule to th .....

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..... y 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, AIR 1967 SC 1454). The High Court has held that a trader dealing in woollen fabrics would not regard the respondent's products as woollen fabrics, but it does not appear that there is any evidence on the reco .....

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..... lankets, 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 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. _______
Case law .....

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