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TMI Blog1988 (10) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... o the expressions used by those dealing with it in the trade. The Tribunal should now find that out. In that view of the matter we allow the appeal, set aside the order of the Tribunal and remand the matter to the Tribunal with the direction to find out how these goods are dealt with by the people who deal in them after giving both sides due opportunity of adducing evidence and then decide the question ac cording to this Judgment. - Civil Appeal No. 2129 of 1984 - - - Dated:- 14-10-1988 - Sabyasachi Mukharji and K. Jagannathna Shetty, JJ. V.C. Mahajan, Senior Advocate (C.V. Subba Rao and Arun Madan, Advocates, with him), for the respondents. Harish Salve, Mrs. H. Wahi and Rajiv Shakdhar, Advocates, for the appellant. [Judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the imported scanner is used only in printing industry and definitely not used in photography or cinematography laboratories. It never produces copies of any document either by photography or by then copying process. The appellant's contention was that this colour scanner being intended to analyse the colour of a composite transparency or colour bromide and finally produce four different positives and negatives on graphic art films and that the colour scanner also analyses any transparency into four basic colours, viz., yellow, magenta, black and blue. The appellant further contended that the colour scanner imported was capable of being used as ancillary equipment in the printing industry only. The assessing authorities, however, as menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical parlance that equipment is used in printing industry only. There is, however, no evidence or clear proof to that effect. As mentioned hereinbefore, the function of the scanner was only to prepare colour separation sets which might be useful for printing. The Tribunal also considered Entry 19.07 [should be 90.07] and held that it did not apply in the instant case because it was not a camera; much less a photographic camera. The Tribunal also referred to the contention about Entry 19.25 [should 90.25] and on analysis came to the conclusion that the said goods could not be considered such goods as to attract duty under Entry 19.25 [should be 90.25]. The Tribunal on an analysis was of the opinion that the only possibility left was that of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meaning attributed to the expressions used in the particular enacted statute then the items in the customs entries should be judged and analysed on the basis of how these expressions are used in the trade or industry or in the market or, in other words, how these are dealt with by the people who deal in them, provided that there is a market for these types of goods. This principle is well-known as classification on the basis of trade parlance. This is an accepted form of construction- It is a well-known principle that if the definition of a particular expression is not given, it must be understood in its popular or common sense, viz., in the sense how that expression is used everyday by those who use or deal with those goods. See, in this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence as to how these goods are dealt with in the trade or industry. There is no technical definition of the expressions used. In that view of the matter, in our opinion, the true approach of the Tribunal should have been to find out the correct meaning of the items, i.e., the meaning attributed to the expressions used by those dealing with it in the trade. 6. The Tribunal should now find that out. In that view of the matter we allow the appeal, set aside the order of the Tribunal and remand the matter to the Tribunal with the direction to find out how these goods are dealt with by the people who deal in them after giving both sides due opportunity of adducing evidence and then decide the question ac cording to this Judgment. 7. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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