Fiscal exemption for maps extends to globes where tariff context and common parlance support the description.

Imported globes were treated as falling within the exemption for "maps" under the relevant customs notification because the tariff description and trade understanding supported a contextual reading of the entry. Applying common parlance and dictionary meaning, the goods were regarded as maps represented on a sphere, so the auxiliary duty exemption was available. The impugned order was set aside and the appeal was allowed with consequential relief.

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Issues: Whether imported globes fall within the description of maps for the purpose of exemption from auxiliary duty under Notification No. 112/87-Cus. dated 01-03-1987.

Analysis: The relevant tariff description expressly covered maps and also included globes. The dispute turned on whether a globe could be treated as a map so as to obtain the exemption available to maps under the notification. Applying the accepted approach to fiscal entries, the meaning of the term had to be gathered from the tariff context and the understanding of the goods in trade and common parlance. On that basis, and assisted by dictionary meanings showing that a globe is a map represented on the surface of a sphere, the imported goods were treated as falling within the exempted description.

Conclusion: The imported globes were entitled to the benefit of the exemption notification and the issue was decided in favour of the assessee.

Final Conclusion: The impugned order was set aside and the appeal was allowed with consequential relief.

Ratio Decidendi: In interpreting a fiscal exemption, the description of goods must be understood in the tariff and trade context, and where the goods answer the exempted description on common parlance and contextual meaning, the exemption applies.

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