Exemption entry for extra high tension cable interpreted by commercial context, allowing benefit for imported 132 kV cables.

An exemption entry for "Extra High Tension Cable" was construed in its commercial and contextual sense, not by a restrictive dictionary meaning advanced by Revenue. The imported goods were cables designed to carry 132 kV current, which matched the ordinary understanding of the goods described in the notification. Because the dictionary meaning relied on did not fit the imported article, it could not be used to deny the exemption. The goods were therefore covered by the notification entry and entitled to the benefit of the exemption.

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Issues: Whether the imported extra high tension cable was covered by the exemption entry for "Extra High Tension Cable" under the customs notification and entitled to the benefit of the notification.

Analysis: The notification extended the benefit to "Extra High Tension Cable". The Revenue relied on a dictionary meaning that was confined to cathode ray tube usage, whereas the imported goods were cables meant to carry 132 kV current. The term in the notification had to be understood in the context of the goods described in the entry, and the dictionary meaning pressed into service by the Revenue did not fit the imported cable.

Conclusion: The imported goods were covered by the notification entry and the benefit was correctly allowed to the respondent.

Ratio Decidendi: An exemption entry must be applied according to the context and ordinary commercial understanding of the goods described, and a dictionary meaning that is inapposite to the goods cannot be used to deny the benefit.

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