TMI Blog1984 (10) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... tatutes or statutory instruments and it should be confined to the Industrial Disputes Act, 1947. We are of the view that in the notification dated July 15, 1977 under which the exemption is claimed by the petitioner, the word 'industry' means only the place where the process of manufacture or production of goods is carried on and it cannot in any event include 'hospitals, dispensaries or nursing homes'. The Tribunal does not call for any interference. - 3744 of 1984 - - - Dated:- 31-10-1984 - E.S. Venkataramiah and R.B. Misra, JJ. [Judgment per : Venkhataramiah, J.]. - This appeal is filed under section 130-E(b) of the Customs Act, 1962 against Order No. 297-B/84, dated April 25, 1984 passed by the Customs, Excise and Gold (Contro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e concerned industrial unit by a crossed cheque drawn on the buyer's own bank account. Accordingly, the appellant executed two bonds which were guaranteed by a branch of the Dena Bank and cleared the goods by paying customs duty at the concessional rate undertaking to comply with the requirements of the notification. Subsequently, on March 10, 1980, the Assistant Collector called upon the appellant to pay full customs duty as the end-use certificates in respect of the goods in question had not been filed before the Customs Department. Then the appellant forwarded the required certificates issued by its Chartered Accountants certifying that the goods had been consumed in the manufacture of the articles specified in the notification such as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Act, 1962, as it then stood, before the Government of India. That revision petition was later on transferred to the above said Tribunal. The appellant also filed another appeal before the Tribunal directly since there were two appeals before the Appellate Collector. The principal contention urged before the Tribunal was that the Department was wrong in holding that hospitals and nursing homes were not industrial units. The Tribunal rejected that contention and dismissed the appeals. This appeal is filed against the order of the Tribunal. 3. When the above case came up for admission the only ground urged by the learned counsel for the appellant was that the Tribunal was not right in holding that hospitals and nursing homes were not indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arliament if we were required to limit a word to an unnatural sense because in some Act which is not incorporated or referred to such an interpretation is given to it for the purposes of that Act alone "Macbeth v. Chislett - (1910) A.C. 220, 223." 5. When the word to be construed is used in a taxing statute or a notification issued thereunder it should be understood in its commercial sense. It is well known that under the law levying customs duties sometimes exemptions are given from the levy of the whole or a part of customs duty when the goods in question are sold either in the form in which they are received or in a manufactured or semi-manufactured state to a manufacturing establishment for purposes of using them in manufacturing fini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry' in a notification granting exemption from customs duty under the Customs Act, 1962. A perusal of the provisions of the Constitution shows that the expression 'industry' does not ordinarily possess such wide meaning. In Article 19(6)(ii) the word 'industry' does not include 'trade' 'business' or 'service' which are specifically referred to therein. Then we have the expression 'industry' in Entries 7 and 52 of List I, Entry 24 of List II and Entry 33 of List III of the Seventh Schedule to the Constitution. The said expression in these entries does not include trade or commerce or distribution of goods which are found elsewhere in the said Lists. What is of significance is that in List II 'hospitals and dispensaries, are specifically refer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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