https://www.taxtmi.com/caselaws?id=41527 The expression "industry" in a customs exemption notification must be read in its commercial and ordinary sense, having regard to the purpose of the instrument. A definition of "industry" in the Industrial Disputes Act, 1947 cannot be bodily imported into the Customs Act, 1962 or a customs notification. On that construction, the wider labour-law definition was confined to its own enactment, while the term ordinarily connoted manufacture or production. Hospitals, nursing homes and dispensaries therefore did not qualify as industrial units for the exemption, and the claim to concessional customs duty failed. en-us Wed, 31 Oct 1984 00:00:00 +0530 Thu, 30 Oct 2025 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41527 The expression "industry" in a customs exemption notification must be read in its commercial and ordinary sense, having regard to the purpose of the instrument. A definition of "industry" in the Industrial Disputes Act, 1947 cannot be bodily imported into the Customs Act, 1962 or a customs notification. On that construction, the wider labour-law definition was confined to its own enactment, while the term ordinarily connoted manufacture or production. Hospitals, nursing homes and dispensaries therefore did not qualify as industrial units for the exemption, and the claim to concessional customs duty failed. Case-Laws Central Excise Wed, 31 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41527