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TMI Blog1981 (5) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... it petition under Article 226 of the Constitution of India. 2. First the factual matrix : M/s. Ajanta Electricals of Phagwara are manufacturing lamp holders since the year 1958 along with other electrical goods. They supply these goods to various departments of the Government and also sell the same in the open market. 3. In 1977, Entry No. 61 was added to the 1st Schedule of the Central Excises and Salt Act, 1944 (hereinafter called 'the Act') by the Finance (2) Act. 1977 (29 of 1977). It reads as under :- Item No. Description of goods Rate of duty 61. Electric Lighting Fittings namely :- Switches, Plugs and Sockets, all kinds : Chokes and Starters for Fluorescent Tubes. Ten per cent ad valorem Under Serial 3 of the Act, excise duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ched the Government and submitted that the lamp holders were not covered by Entry No. 61. However, this plea was not accepted and the above-mentioned Trade Notice was issued. 4. On September 6, 1979, a deputation of Lamp Holders Manufacturers who had formed themselves into the Punjab Electrical Goods Manufacturers Association, waited upon the Collector, Central Excise, Chandigarh and explained to him the difficulties of the trade and protested against the illegal imposition and realization of excise duty on the Lamp holders. It was urged that the Lamp holders were quite distinct and separate from switches, plugs and sockets and were not covered by Entry No. 61. The petitioner addressed a communication, dated 8th November, 1979, to responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as contended that lamp holders may be accepted by some people as sockets. 6. The expression sockets, plugs, switches and lamp holders are well-known in trade circles. These are articles of daily use and members of the general public even have come to identify them as separate and distinct articles. Mr. Bhagirath Dass has produced before me three compilations of the Indian Standards Institution, which has been set up by the Government of India, which show that lamp holders, plugs, sockets and switches have been treated as different, separate and distinct articles by this prestigious institution. They have prescribed different specifications for all these four items. Mr. Bhagirath Dass has produced specimens of switch, socket, plug and lamp h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; in relation to Electric Lighting Fittings will be construed as meaning 'That is to say'. It is used to explain and illustrate the preceding term. It has been employed in an interpretative sense indicating what is included in the previous term. Ordinarily, word 'namely' will connote especially, expressly or specifically. It means that the articles following this word are included in the previous term. The articles mentioned after the word 'namely' are only certain illustrations of the goods that are intended to be included in the expression Electric Lighting Fittings. The list of articles mentioned is only illustrative. It is not exhaustive. 10. In Stroud's Judicial Dictionary, Vol. 3, third Edition, at page 185 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to indicate what is included in the previous term. The expression Electric Lighting Fittings does not mean only sockets, plugs and switches. It includes other items also which are in common parlance accepted to mean Electric Lighting Fittings. In fact, one cannot imagine any Electric Lighting Fittings without the lamp holders being fitted therein. Ordinarily every such fittings will require lamp holders to hold the electric bulbs. 13. Mr. Bhagirath Dass then argued that if the Item 61 is interpreted to include lamp holders it will result in a great hardship to the small scale manufacturers. The policy of the State is to encourage such small scale industries and not to unnecessarily burden them with taxes. There is a complete answer to this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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