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TMI Blog1989 (11) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the various provisions therein with regard to agricultural produce are applicable to sheep hair also. X X X X Extracts X X X X X X X X Extracts X X X X ..... cultural produce within the meaning of the Act and the insistence of the authorities that the petitioners should obtain a licence and pay market fee with regard to their transaction in respect of sheep hair was unjustified. With regard to item No. 41, namely wool (oon), it was urged firstly that wool is the manufactured item of sheep hair and not sheep hair itself and secondly the word "wool" according to its dictionary meaning is the soft undercoat of various animals including sheep. Reference in this behalf has been made to the Dictionary of Scientific and Technical Terms-N.C. Craw-Hill. According to it, wool is a textile fibre made from raw wool characterised by absorbency, resiliency and insulation. It further states that wool is the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally termed wool". A perusal of what has been stated under the heading wool therein would indicate that wool has almost invariably been used in the context of sheep hair. In Indian Aluminium Cables Ltd. v. Union of India [1987] 64 STC 180 (SC); [1985] 3 SCC 284, after referring to several earlier decisions of this Court it was held that in determining the meaning or connotation of words and expressions describing an article in a tariff schedule those words and expressions should be construed in the sense in which they are understood in the trade by the dealer and the customer when goods are marketable. The same rule of interpretation was reiterated in Collector of Central Excise, Kanpur v. Krishna Carbon Paper Co. [1989] 72 STC 280 (SC); [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich people conversant with the subject-matter with which the statute is dealing would attribute to it. The ordinary words in every day use are, therefore, to be construed according to their popular sense. The same view was reiterated by Story, J., in 200 Chests of Tea [1824] 9 Wheaton (US) 430 at 438 where he observed that the legislature does not suppose our merchants to be naturalists, or geologists, or botanists." In our opinion, the aforesaid rule of interpretation would apply even to the interpretation of the items of the Schedule to the Act keeping in view the nature and purpose of the enactment. Interpreting item No. 41 wool (oon) of the Schedule in this light, there seems to be no manner of doubt that the word "wool" has been used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at item No. 41 of the Schedule in the aforesaid popular sense and not in the sense used in scientific and technical terminology which the traders and the consumers are not normally supposed to know. In view of the foregoing discussion, we are clearly of the opinion that sheep hair falls under the item No. 41 of the Schedule namely "wool" (oon) as contained in the English version and "oon" only as contained in the Hindi version of the Act. Sheep hair is consequently an agricultural produce within the meaning of the Act so that the various provisions therein with regard to agricultural produce are applicable to sheep hair also. In the result, we find no merit in these writ petitions. They are accordingly dismissed but in the circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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