Rusk manufacturing falls within biscuit-making industry coverage under provident fund law, based on ordinary and common meaning.

A unit manufacturing rusk falls within the Schedule I entry for the biscuit-making industry and allied products under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The text applies the ordinary and dictionary meaning of rusk as a dry biscuit or twice-baked bread, and notes that in common parlance it is treated as a form of bread. On that plain reading, rusk manufacturing is included within the covered industries, so the challenge to the coverage notice fails.

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Issues: Whether a unit manufacturing rusk falls within the coverage of Schedule I entry relating to biscuit-making industry and allied products under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

Analysis: The entry in Schedule I covers biscuit-making industry, including composite units making biscuits and products such as bread, confectionery, milk and milk-powder. Rusk was understood in its ordinary and dictionary meaning as a dry biscuit or twice-baked bread. In common parlance also, rusk is treated as a form of bread. On a plain reading of the schedule entry, an industry manufacturing rusk falls within the scope of the covered industries.

Conclusion: The rusk-manufacturing unit is covered by the Act and the challenge to the coverage notice fails.

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