https://www.taxtmi.com/caselaws?id=42174 Lamp holders were held to fall within Entry 61 of the First Schedule to the Central Excises and Salt Act, 1944 as "electric lighting fittings" and were therefore liable to excise duty. The court treated the word "namely" in the tariff entry as explanatory and illustrative, not restrictive, so the listed items operated as examples rather than an exhaustive definition of the genus. Although lamp holders were distinct from switches, plugs and sockets in trade usage and standard specifications, that distinction did not exclude them from the broader tariff expression. Hardship to small manufacturers was held irrelevant to construing the statutory entry. en-us Mon, 25 May 1981 00:00:00 +0530 Tue, 29 Oct 2024 16:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42174 Lamp holders were held to fall within Entry 61 of the First Schedule to the Central Excises and Salt Act, 1944 as "electric lighting fittings" and were therefore liable to excise duty. The court treated the word "namely" in the tariff entry as explanatory and illustrative, not restrictive, so the listed items operated as examples rather than an exhaustive definition of the genus. Although lamp holders were distinct from switches, plugs and sockets in trade usage and standard specifications, that distinction did not exclude them from the broader tariff expression. Hardship to small manufacturers was held irrelevant to construing the statutory entry. Case-Laws Central Excise Mon, 25 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42174