Broad interpretation of "Military Stores" allowed customs exemption for equipment imported by an armed forces unit.

The customs exemption for "Military Stores" was construed broadly because the notification did not limit that expression to stores used only by the military and not by others. A complete boring and grinding machine imported by the Central Ordnance Depot, Delhi Cantt., a unit of the armed forces, was treated as covered by that entry. On that basis, the import qualified for exemption from customs duty.

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Issues: Whether the complete boring and grinding machine imported by a unit of the armed forces was covered by the entry "Military Stores" under the customs exemption notification.

Analysis: The notification granted exemption from customs duty for "Military Stores" and did not contain any words limiting that expression to stores used only by the military and not by others. The machine had been imported by the Central Ordnance Depot, Delhi Cantt., which is a unit of the armed forces, and the entry was construed to cover the import accordingly.

Conclusion: The machine was held to fall within the expression "Military Stores" and the exemption from customs duty was available to the appellants.

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