1987 (2) TMI 272

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....t the appellants had imported one Oscillator Tube which failed in performance during the guarantee period and another tube was sent as replacement therefor by the suppliers. The appellant was called upon to pay duty in respect of this replacement tube. The tube was supplied at no charge basis by the suppliers for failure of the earlier tube during the guarantee period. The appellants' claim for benefit under Notification 80/70, dated 29-8-1970 was turned down by the lower authorities as the goods were not held to be the private personal property of the importers who are a public limited company. The appellant's plea is that the item imported cannot be termed as trade goods as they were not engaged in sale and purchase of article imported an....

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....isions of the notification correctly by holding that it cannot be considered as private personal property of the appellants. The learned Consultant has conceded that no doubt the appellants are a public limited company, but contended, that in the eyes of law a public limited company is also a person. The learned Consultant's plea is that Oscillator Tube to be replaced was the personal private property of the Company. He pleaded that the word 'personal' has not been defined in the notification and therefore in this background resort should be had to the Central Clauses Act as envisaged in the Constitution. According to him the company is a legal person. He further pleaded that the object of the notification was to avoid double taxation in re....

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.... not affecting the community." 3. Concise Oxford Dictionary 'Personal' means as : "One's own, individual, private; of the body and clothing." He also cited case-law to show as to how the word 'individual' is set out under Income-tax Act was understood. It was pointed out to the learned Consultant that the said case-law was relevant only in the context of Income-tax Act and could not be taken to be of general import. 4. The question that arises for consideration before us in the light of the orders passed by the lower authorities and the pleas before us is as to what should be the meaning assigned to the words 'private personal property' as used in the notification. The word 'personal' as pointed out by the learned SDR means....