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TMI Blog1984 (5) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... this common order. 2. The short point for consideration in these appeals is whether the "lampholders manufactured by the appellants are covered by Item 61 of the Central Excise Tariff. The description of Item 61 reads as follows :- "Electric Lighting Fittings, namely :- Switches, Plugs and Sockets, all kinds ; Chokes and Starters for Fluorscent Tubes." It has been held by the Collector (Appeals) that lamp-holders are in the nature of sockets (which are specified in Item 61) and as such they would be covered under that item. As against this, it is the contention of the appellants that lampholders are not known in trade parlance as sockets and that in accordance with the principle that goods should be classified according to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nother v. Union of India and others (1981 E.L.T. 432). In para 6 of that judgment reference had been made to various judicial decisions, including that of the Supreme Court in Dunlop India Ltd. v. Union of India [AIR 1977 SC 497 = 1983 E.L.T. 1566 (SC)], wherein it was held that meanings given to articles in a fiscal statute must be as people in trade and commerce, conversant with the subject, generally treat and understand them in the usual course. A further quotation from the same judgment of Supreme Court is that "it is well established that in interpreting the meaning of words in a taxing statute, the acceptation of a particular word by the trade and its popular meaning shall commend itself to the authority". Shri Ramakrishnan relied on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to us. Shri Ramakrishnan thereupon stated that he was not pressing this ground. 9. Replying to Shri Ramakrishnan, Shri Tayal submitted that the Indian Standard Specifications cited by Shri Ramakrishnan did not give the full picture. Thus, IS: 1293-1967 referred only to three-pin plugs and socket outlets used in connection with such three-pin plugs. Shri Tayal pointed out that in many cases two-pin plugs were also used, and they had their corresponding sockets. These, however, were not covered by the standard. This would show that what was contained in the standard was not exhaustive. 10. As regards IS : 1258-1967, containing the "Specification for bayonet lamp holders", Shri Tayal pointed out that it did not contain any definit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d clearly that it was a generic term, and it could clearly cover a lamp. The definition of a lamp holder in IS : 1885 (Part XVI Section 3)-1967 would show that a lamp-holder clearly conformed to the generic description of a socket as given in the McGraw Hill Dictionary. Even stronger confirmation of this position could be found in the definitions given in the New Webster's Dictionary and the Concise Oxford Dictionary, which made it very clear that the term socket would include a device receiving a light bulb, which was nothing but a lamp-holder. 13. Shri Tayal submitted that the definitions in the two dictionaries clearly showed the popular understanding of a term socket, as covering lamp-holders. 14. As regards Shri Ramakrishna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cap in millimetres ......." It was observed that this definition contained a specific reference to a lamp-holder as a "socket". This was brought to the notice of Shri Ramakrishnan for this comments. Shri Ramakrishnan again referred to the principle laid down in the Dunlop India case that meanings given to articles should be as people in trade and commerce understand them. 17. We have carefully considered the issue in this case. There is no doubt that the interpretation of the relevant item has to be in accordance with the understanding of people in trade and commerce, conversant with the subject. In this respect, the definitions relied upon by Shri Tayal lend substantial support to the Department's case. Further, the extract fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppliances, not elsewhere specified". An electric shaver, a hair dryer, a toaster, and a hot plate are all domestic electrical appliances which clearly fall within the scope of this item. At the same time if one goes to a shop and asks for a "domestic electrical Appliance", it is obvious that one would not be shown the shaver, hair dryer or other specific article which one has in mind. In the same way, if one asks for a socket, one may not be shown a lamp holder, but that is only because the first is a generic and the second a specific term, and it does not mean that the second does not come within the scope of the first. 19. For the above reasons we find that there is no force in these two appeals and we accordingly reject them. Ann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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