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Issues: Whether the expression "employment in potteries industry" in Entry 22 of Part I of the Schedule to the Minimum Wages Act, 1948 covered the manufacture of Mangalore pattern roofing tiles.
Analysis: The opening words of the Explanation to Entry 22 used the term "includes" in relation to the manufacture of nine specified articles of pottery. The setting and language of the entry showed that the listed articles were not added by way of enlargement or abundant caution, because several of them were plainly within the ordinary sense of pottery and the Explanation would otherwise serve no useful extension. In the context of the entry, the word "includes" was used in the restrictive sense of "means", making the listed articles exhaustive for the purpose of the entry rather than illustrative of all pottery products.
Conclusion: The manufacture of Mangalore pattern roofing tiles was held to be outside Entry 22, and the appellants succeeded.
Ratio Decidendi: The word "includes" in an interpretation clause may, according to context, be used restrictively as equivalent to "means", so that the specified items exhaust the scope of the defined expression.