1988 (12) TMI 272

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....ises for our decision in all these four appeals revolves round the meaning to be given to the heading 'the groundnut' occurring under description of article in Heading No. 20 to the Second Schedule - Export Tariff. Heading No. 20 reads as follows : "Groundnut- (i) Groundnut Kernel (ii) Groundnut in Shell" 3.  It is common ground, the respondents in all these appeals have exported "blanched and roasted peanuts" and the same have been subjected to export duty as if the export of blanched and roasted peanuts will fall under Heading No. 20(i) of Schedule II to the Export Tariff. 4.  The learned Judge, accepting the case of the respondent that meaning given to articles in a fiscal statute must be as people in the trade a....

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....ed is also an important factor to be taken into consideration. For, as pointed out by the Supreme Court in Atul Glass Industries (P) Ltd. v. Collector of Central Excise (A.I.R.1986 SC 1730 AT PAGE 1735) already referred, it is a matter of common experience that too identity of an article is associated with its primary function. It is only logical that it should be so. When a consumer buys an article he buys it because it performs a specific function for him. There is a mental association in the mind of the consumer between the article and the need it supplies. It is the functional character of the article which identifies it in his mind. Accordingly, in the Commissioner of Sales Tax, U.P. v. Macknetil and Barry Ltd. (A.I.R. 1985 SC 386) it ....