1987 (5) TMI 142

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..... re kept for more than a year in terms of Section 61(a) of the Customs Act, 1962. The impugned order has allowed the refund to the respondents mills on the following reasoning :- In the absence of the specific definition of the term non-consumable one has to take recourse to the definition of consumable in the Import Export Policy. In that Policy consumables have been defined as those which participate in the manufacturing process and as such non-consumables should be the converse i.e. those which are required in the manufacturing process but forming part of the end product. While it is true that the fibre at the end of the manufacturing process gets converted into yarn and loses its identity as fibre, the fact remains that fib .....

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..... stricted only to the non-consumable stores . The polyester fibre in question may be non-consumable goods but as per the definition given in the Customs Act, it cannot be a non-consumable stores. Stores has been defined in the Customs Act meaning goods for use in a vessel or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fittings . The word non-consumable is attached to store . The term non-consumable stores referred to in Section 61(a) would, therefore, refer to non-consumable goods for use in a vessel or aircraft and not other goods. Accordingly, the warehoused goods in the instant case can be stored without payment of interest in the warehouse for the period of three m .....

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..... ly understood. Otherwise the very purpose of defining a particular word or expression, the ordinary meaning of which is clear, would be defeated; the definition itself would become redundant. The definition clause makes the intention of the Parliament explicit. That the Parliament intended the word India employed in the Customs Act should be understood as defined is further emphasized by employing the expression in this Act unless the context otherwise requires the word shall mean or include as stated therein. In view of the aforesaid observations the expression non-consumable stores in Section 61(a) has to be interpreted because the word stores has been specifically defined in Section 2(38). According to that definition stores .....

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