TaxTMI 
TaxTMI 
2009 (12) TMI 259
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....cal (including electro-medical) instruments, appliances and accessories: 10(Ten)" 3. Therefore a reading of the above serial numbers would indicate that for all electronic instruments and appliances 15% of CCS has been provided and for the surgical, medical (including electro-medical) instruments, appliances and accessories coming under Serial No. 49(b) the same has been restricted to 10%. 4. The petitioner had exported ultrasound scanner with Doppler/Portable Linear Ultrasound scanner between 4-8-1986 to 28-11-1986. A claim was made by the petitioner relying on 25(i) of the Circular dated 30-6-1986 at the rate of 15% claiming CCS of the FOB value of the exports. The said claim was accepted by the third respondent and payment has been made to the petitioner. 5. Thereafter, the Headquarters classification Committee considered the classification in its meeting held on 14-8-1987 and it was classified that the items such as surgical/medical instruments would be coming under Serial No. 49(b) carrying CCS at 10%. The said decision was again confirmed on 30-11-1987 in the subsequent meeting. Hence based upon the same, the third respondent called upon the petitioner by its letter ....
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....classification the specific description will have to be preferred over generic description, inasmuch as Ultra-sound Scanners are specifically included Serial No. 49(1 the same will have to taken into consideration for availing benefit under the scheme. The said goods are classified as medical/surgical instruments keeping in view the end use of the surgical instruments. The instrument in question requires high precision and accuracy and therefore it could be classified under Serial No. 49(b) carrying CCS at 10%. Therefore the learned counsel prayed for the dismissal of the writ petition. 10. As submitted by the learned counsel appearing for the respondents when there is a specific and clear entry and when there is no ambiguity in the classification for the Portable Linear Scanner, the contention of the learned counsel appearing for the petitioner that it should be treated as electronic goods alone cannot be accepted. The description in the electronic goods is broader in nature as against the description towards surgical/medical instruments, appliances and accessories which is specific. The further contention made by the learned counsel appearing for the petitioner that the Depart....
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....ssions by those dealing in them The popular meaning in the context of a Sales lax Act is that meaning which is popular in commercial circles for the Act essentially, in its working, is concerned with dealers who are commercial men." "The justification of the rule that the words are to be understood in their natural, ordinary or popular sense is well expressed by JUSTICE FRANKFURTER: "After all legislation when not ex pressed in technical terms is addressed to common run of men and is therefore to be understood according to sense of the thing, as the ordinary man has a right to rely on ordinary words addressed." in determining, therefore, whether a particular import is included within the ordinary meaning of a given word, one may have regard to the answer which everyone conversant with the word and the subject-matter of statute and to whom the legislation is addressed, will give if the problem were put to him.". "As a necessary consequence of the principle that words are under stood in their ordinary or natural meaning in relation to the subject- matter, in legislation relating to a particular trade, business, profession, art or science, words having a special-meaning in that ....
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.... the said contention of the Revenue on the first principle, if a particular item of goods or component, part or material is not specified in the list either in the Government Order or in the list of electronic items that are prepared by the Electronics Commission, then only the question would arise for consideration whether a particular item can be treated as an electronic goods or component or material, de pending upon its operating principle, but not otherwise. Admittedly, the list of electronic items prepared by the Electronics Commission shows that there are as many as 16 sub-headings under which various items that are listed or specified. In the present case, we are concerned with "plastic film capacitors". The said item finds place under the sub-heading "electronic components". ;n the list of items prepared by the Electronics Commission the plastic film capacitors is specified at 13.39. Similarly, there are other capacitors such as paper capacitors at 13.38, ceramic capacitors at 13.42, and mica capacitors at 134.3. Therefore, it is clear that the item in question is clearly specified as one of the electronic items contained in the list prepared by the Electronics commissi....
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....ndo International Industries v. Commissioner of Sales Tax [1981] 47 SIC 359 PA. Thillai Chidambara Nadar v. Additional Appellate Assistant Commissioner [1985] 60 STC 80 and Chiranjit Lal Anand v. State of Assam [1985] 60 STC 89. The dictionary meaning of a word can be looked into where the word has not been statutorily defined or judicially interpreted to ascertain the meaning of a word in common parlance bearing in mind that a word is used in different senses according to its con text and the court has to select the particular meaning which is relevant to the context in which it has to interpret the word state of Orissa v. Titaghur Paper Mills Co. Ltd. [1985] 60 STC 213 (S.C.); AIR 1985 SC 1293. 15. There is no definition of the word 'medicine" in the Act nor any judicial interpretation given to the said word was brought to our notice. Black's Law Dictionary defined the word medicine" thus: "Medicine.- The science and art dealing with the prevention, cure and alleviation of diseases; in a narrower sense that part of the science and art of restoring and preserving health which is the province of the physician as distinguished from the surgeon and obstetrician. Bruke v. kansas....
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.... these two items are only as medicines. There is also a well-known test to be applied in interpreting the entry, which is the functional test. There is no dispute that medical oxygen" is used for administering it on patients. Similarly, the function of "nitrous oxide" is to act as an anesthetic agent. Thus, going by the user test and the functional test, it is evident that "medical oxygen and 'nitrous oxide" are served as medicines.' 16. In the said case, it was observed that the "Medical Oxygen" being a medicine it has to be assessed as a special item and not a general one. This court is of the view that the ratio laid down therein is applicable to the present case as well. 17. The Hon'ble Supreme Court in the judgment reported in AIR 1973 S.C. 194 V. Iyer V. Jasjit Singh]has held as follows: "10. In view of these two decisions of this Court which are binding on us, we have no manner of doubt that the High Court of Bombay was quite right in accepting the conclusions and findings of the customs authorities about the proper scope of Item 74(vi) of the I.T.C. Schedule. In our opinion, there is nothing in the decision of the Collector which can warrant its condemnation as per....