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TMI Blog1969 (2) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... came under Part V, Serial Nos. 93-94-(c) of the I. T. C. Schedule described as optical. Scientific, Philosophical and Surgical Instruments, apparatus and appliances and parts thereof. The stand of the Customs Authority, on the other hand was that the benefit of the classification under those entries would not be available, because of the exemption found recorded in the "Remarks" column against Items 93-94 which are bracketed and sub-division (c) thereof. The relevant exemption reads thus :— "Quota licences granted for this sub-item will not be valid for import of :- (i) Monoculars up to magnification 10x; (ii) Prism binoculars up to magnification 10x and apperture 50 mm -CIF price of which is less than Rs. 475 and non-prismatic binocu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at therefore the exemption in the "remarks" column would apply to binoculars only and "opera glasses" will not be covered by that exemption. On the other hand, the Department's view is that prism binoculars is a generic term, and that opera glasses form one type of product within the "genre", and therefore the product will be hit by the exemption clause. For clarifying the correct position as between these rival contentions, I was required to refer to both the dictionary meaning of the words "binoculars" and ''opera glasses", and also what the well known McGraw-Hill Encyclopaedia of Science and Technology has to say in the matter. Webster's Third New International Dictionary defines "binoculars" in the adjective form as "adapted to the use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed opera glasses, because of its inherent shortness and simplicity of construction. Because of the restriction of the field of view, opera glasses are usually limited to magnifications under 5 power. It is thus clear that opera glasses are essentially a form of binoculars, whose distinguishing features are greater simplicity of design, and restricted field of view and equipment with lower power lens, whereas binoculars are designed to cover a wide range, from glasses with low field of view and low-power, to glasses with a large field of view and high power, where the help of prisms is secured to improve the simpler Galilean type of refracture. It is in this context that we may note that against entry 93-94 (c) in the remarks column (i) Mono ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : "…..Courts are bound to have recourse to the meaning attributable to such words by persons who are dealing in such goods and utilising such goods. In other words, the extreme, peculiar and scientific meaning of the words which might sometimes deviate from the popular meaning, cannot prevail. Ordinarily, courts when called upon to interpret the meaning of such words, mainly rely upon their popular and ordinary meaning. The meaning which the trade, Government officials and statutes attribute to the words "artificial silk" must be taken to be the ordinary and popular meaning of the same." In Rikabdoss Bhavaral v. Collector of Customs (1962) II M.L.J 443 which was a case of interpretation of a description of a product in the I.T.C. sched ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s out that Mukharji, J. has not based his conclusion exclusively upon the binding nature of the previous assessments or exemptions granted by the Customs authorities, but he has also considered the description of the articles afresh, for the purpose of arriving at his own decision on the merits of the case, and that the reference to prior view, of the Customs authorities has been given by the learned Judge only by way of support to his own decision about the correct description of the items in question. On the other hand a Bench of this Court in Collector of Customs v. Hajarimall A.I.R. 1963 Madras 399 has observed, in the matter of prior decisions and their binding character : "The opinion of the Chief Controller of Imports in regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Item V. 93 and binoculars are also to be referred under item V 93, the two items being shown separately. On the basis of this separate entry in the Index, the petitioners' counsel urged that opera glasses are different from binoculars. As against this, it has to be pointed out that the I.T.C. Policy book itself, in the preamble to the Index, prescribes the following caution in applying the entries in the Index for the purpose of classification: "Index shows the I.T.C. classification of items for guidance and convenience. The eligibility of an item for import, however, is governed by the policy of the item as shown in Section II". This caution stated in the preamble to the Index shows that the Index classification should not be the gui ..... X X X X Extracts X X X X X X X X Extracts X X X X
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