TMI Blog1988 (3) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... inding of fact arrived at on relevant and valid materials. There was no misdirection in law. Therefore, there is no ground for interference with the said Order. Appeal dismissed. - Civil Appeal No. 2456 of 1987 - - - Dated:- 23-3-1988 - Sabyasachi Mukharji and S. Ranganathan, JJ. K.K. Venugopal, Senior Advocate (R. Narain, S. Ganesh, R. Shah, R.K. Ram and D.N. Mishra, Advocates, with him), for the appellant. [Judgment per : Sabyasachi Mukharji, J.]. - In this appeal under Section 35L of the Central Excises and Salt Act, 1944 (hereinafter called 'the Act'), the question involved is whether "Decoplast" manufactured by the Asian Paints India Ltd., the appellant herein, is plastic emulsion paint and, therefore, classifiable under Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Govt. of India in revision in the Petitioners' case is set aside inasmuch as the Revision Authorities have not controverted or rebutted the evidence in the form of affidavits relied on by the Petitioners to show that their product could not be regarded as a plastic emulsion paint amongst persons dealing in such products. The Revision order thus failed to follow the well established rule of interpreting entries in the Excise Tariff namely to classify products by their common parlance and trade understanding and not by their scientific or technical meaning. It is necessary that the matter be remanded by the Revision Authorities to decide the same afresh according to law. However, as the Revision Authority under the demanded Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Plastic emulsion paint comprises of one emulsion as against wo contained in Decoplast; (ii) In the case of plastic emulsion drying takes place by evaporation of water whereas in the case of decoplast by oxidation of alkyd; (iii) Trade did not recognise decopiast as plastic emulsion paint; (iv) In the literature published by them, decoplast was not describedas plastic emulsion paint; (v) Decoplast was substitute for cement paint; (vi) Even though decoplast could be used both for interior and exterior -use, it was a product inferior to plastic emulsion paint; (vii) In case of plastic emulsion paint, primer had to be applied to the surface to be painted while in the case of Decoplast on coating of Decoplast itself serves as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) its reputation in trade parlance. 5. It is well settled that the commercial meaning has to be given to the expressions in Tariff items. Where decision of a word has not been given, it must be construed in its popular sense. Popular sense means that sense which people conversant with the subject-matter with which the Statute is dealing, would attribute to it. See - C.I.T., Andhra Pradesh v. M/s. Taj Mahal Hotel, Secunderabad (1972 1 SCR 168). This Court observed in Indo International Industries v. Commissioner of Sales Tax, U.P. (1981 3 SCR 294) that in interpreting items in statutes like the Excise Act or Sales Tax Acts, whose primary object was to raise revenue and for which purpose to classify diverse products, articles and substan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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