1992 (4) TMI 154 - AT - Customs

Summary

Issues:
Interpretation of whether a globe can be treated as a map for customs duty exemption under Notification 112/87-Cus., dated 3-3-1987.

Detailed Analysis:
The appellant, M/s. Bharat Educational Stores, appealed against a Customs order regarding the classification of imported goods as Map Globes under Heading 49.05 for customs duty assessment. The appellant contended that the globes should be considered maps and thus eligible for exemption under Notification 112/87-Cus., dated 3-3-1987. The appellant's consultant argued that globes are akin to maps, referencing dictionary meanings and historical usage to support their position.

The respondent, represented by Sh. J.N. Nair, argued that maps and globes are distinct items and should not be treated interchangeably for customs duty purposes. The respondent supported the order passed by the Assistant Collector and the Collector (Appeals), maintaining that the globes do not qualify for the exemption.

The Tribunal analyzed the relevant customs tariff entry and the notification providing exemption for maps from auxiliary duty. Referring to legal precedents, including the Supreme Court's interpretation principles, the Tribunal emphasized that when a word has both a technical and ordinary meaning, the latter should prevail unless the statute indicates otherwise. The Tribunal cited cases where statutory definitions prevailed over trade understanding in customs matters.

The Tribunal considered dictionary meanings provided by the appellant's consultant, which defined a globe as a spherical object bearing a map of the Earth's surface. Drawing from these definitions, the Tribunal concluded that a globe could be considered a map represented on a sphere, thus qualifying for the customs duty exemption under the notification.

In light of the dictionary meanings and legal principles, the Tribunal ruled in favor of the appellant, setting aside the previous order and allowing the appeal. The Revenue Authorities were directed to implement the Tribunal's decision accordingly.