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TMI Blog1984 (10) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... f Entry No. 520/250 dated July 16, 1979 respectively. Under section 12 of the Customs Act, 1962 the appellant was liable to pay customs duty in accordance with Heading No. 73.15 of the First Schedule to the Customs Tariff Act, 1975 at the standard rate of 20% ad valorem. But under the notification dated July 15, 1977 an importer was liable to pay import duty of 40% only on the said goods provided the conditions mentioned therein were satisfied. In order to avail of the said concessional rate of duty the importer should import the goods for the manufacture of all or any of the articles specified in that notification and should bind himself by the execution of a bond in such form and for such sum as may be specified by the Assistant Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor of Customs directed the payment of Rs. 24,244/- and Rs. 26,850/- being the deficient duty payable in respect of the two consignments in terms of the bonds stating that in the course of investigation it was revealed that the appellant had sold some of the manufactured items to a local dealer and not to industrial units for their own use and that some items had been sold to hospitals/nursing homes which were not industrial units. Aggrieved by the order of the Assistant Collector the appellant filed two appeals before the Collector of Customs (Appeals), Bombay, contesting inter alia the finding that hospitals were not industrial units. The Appellate Collector rejected the appellants contention that hospitals were industrial units and held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant has relied on a decision of this Court arising under the Industrial Disputes Act, 1947 in support of its case which requires to be distinguished we are passing this order giving our reasons although it is not usual to do so when an appeal is dismissed without notice to the respondents. 4. The expression 'industry' has many meanings. It means 'skill', 'ingenuity', 'dexterity', 'diligence', 'systematic work or labour', 'habitual employment in the productive arts', 'manufacturing establishment' etc. But while construing a word which occurs in a statute or a statutory instrument in the absence of any definition in that very document it must be given the same meaning which it receives in ordinary parlance or understood in the sense in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to factories or establishments which carry on manufacturing business. The appellant, however, relies upon the meaning assigned to the word 'industry' in the Industrial Disputes Act, 1947 in support of its case. The expression 'industry' is no doubt given a very wide definition in section 2(j) of the Industrial Disputes Act, 1947. It reads thus ; "2(j) 'Industry' means any business, trade, undertaking, manufacture or calling of employers and includes any calling, service, employment, handicraft, or industrial occupation or avocation of workmen." The above definition is given in the context of the subject matter with, which the Industrial Disputes Act, 1947 is concerned. The pith and substance of that Act is to make provision for settle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 956 S.C.R. 393 at page 420, 'industry' in the wide sense of the term would be capable of comprising three different aspects : (1) raw materials which are an integral part of the industrial process, (2) the process of manufacture or production, and (3) the distribution of the products of the industry. But raw materials are dealt with by Entry 27 of List II, the process of manufacture or production by Entry 24 of List II except where the industry is a controlled industry when it would fall under Entry 52 of List I and the products of the industry would fall under Entry 27 of List II except where they are products of controlled industry when they would fall under Entry 33 of List III. An analysis of these provisions shows that 'industry' ordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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