TMI Blog1983 (6) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... 16B, is "structural plywood" coming under Clause (iv) of the explanation. The petitioner states that in view of notification that existed from time to time, and in particular Notification Nos. 15/68, 16/68, then 69/68 14/70 and until recently, the petitioner was paying excise duty at 20% for the plywood manufactured by it as "commercial plywood" and not at the rate payable to "structural plywood". The respondents to this Original Petition are the Union of India, Collector of Customs and Central Excise, Cochin, the Assistant Collector of Central Excise, Kozhikode Division, and the Superintendent of Central Excise Baliapattom Range, Talap, Cannanore. It seems the respondents took the view that the commercial plywood manufactured by the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner had filed this writ petition praying that this Court may be pleased to quash Exts. P11, P12, P14, P15 and P16 and also for the issue of a writ of mandamus directing the respondents to withdraw or forbear from acting in furtherance to Exts. P11, P12, P14, P15 and P16 and for other reliefs. Various grounds are taken in the O.P. assailing the action of the respondents. The respondents have filed counter affidavits. The petitioner has also filed an amendment petition, C.M.P. No. 29350 of 1982, raising additional grounds, 20A and 20B, wherein it is stated that the threatened levy is also discriminatory and violative of Article 14 of the Constitution. A detailed affidavit has been filed on behalf of the respondents dated 18th January, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... word used in the relevant entry is one of everyday use, it must be construed as understood in common parlance and it must be given its popular sense meaning "that sense which people conversant with the subject-matter with which the statute is dealing would attribute to it". [see State of West Bengal v. Washi, 39 S.T.C. 378 (S.C.)]. But, "if the Act is one passed with reference to a particular trade, business, or transaction, and words are used which everybody conversant with that trade, business or transaction knows and understand to have a particular meaning in it, there the words are to construed as having that particular meaning, though it may differ from the common or ordinary meaning of the words". [Lord Ezhar M.R. in Unwin v. Hanson, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents the writ petition is pre-mature and so the Original Petition itself is not maintainable. 3. On going through the O.P., the counter affidavits and reply affidavit, I am of the view that for a proper and fair adjudication of the various issues involved in this O.P. a detailed examination or investigation is necessary. As to whether the plywood called commercial plywood manufactured and marketed by the petitioner will be structural plywood is a matter to be adjudicated on the basis of tangible material. The revenue has also only asserted its case. But there seems to be no tangible material on record. In order to enable the authorities to come to a proper conclusion, it is necessary that there should be sufficient and proper material to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Travancore Plywood Industries Ltd., a Government of Kerala undertaking, is also manufacturing similar product and there is no reason why the treatment meted out to that concern is not meted out to the petitioner. All these and other questions will depend upon investigation of facts and other relevant materials. Till the relevant facts are investigated and analysed, it will be difficult to come to a fair or proper conclusion under which tariff or entry the plywood manufactured by the petitioner will fall. 4. In these state of affairs it is not possible for this court at this stage to investigate and evaluate the very many questions of fact - some of them disputed - satisfactorily to arrive at a proper decision. Indeed, the jurisdiction u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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