TaxTMI 
TaxTMI 
1992 (4) TMI 154
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....9.05 as description of the heading maps and hydrographic or similar charts including wall maps, topographical plans and globes. He pleaded that the goods are duly assessed at nil rate of duty in terms of the Tariff and the dispute in the pending matter is only to the levy of auxiliary duty. He pleaded that the issue is whether globe is to be treated as map and if it is treated as map, then the appellants are entitled to benefit of exemption under Notification 112/87-Cus., dated 3-3-1987 vide Sl. No. 24 of the said notification and there is a specific exemption to maps. Sh. Kampani, ld. Consultant, pleaded that similar imports have been made all over the country. The goods have been imported duty-free and no auxiliary duty has been levied. H....
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....es of the case. The description given in Heading 49.05 is as below : "Maps and hydrographic or similar charts of all kinds including atlases, wall maps, topographical plans and globes, printed." We have perused the Notification 112/87, dated 1-3-1987. A simple perusal of the notification shows that maps are exempt from the levy of the auxiliary duty. Now the issue before us is whether the globe can be treated as a map. The Hon'ble Supreme Court in the case of Akbar Badruddin Jiwani v. Collector of Customs reported in 1990 (47) E.L.T. 161 (SC) wherein in C.C.E., Kanpur v. Krishna Carbon Paper Co. - 1988 (37) E.L.T. 480 (SC) it has been observed - "That it is a well settled principle of construction that where the word has a scientific or ....
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....understanding in order to contend that there was a settled and accepted distinction between milk powder and skimmed milk powder which was specifically recognised and accepted by this Court in Healthways Dairy v. State of Haryana. The Special Bench of the Tribunal negatived that contention and held that :- "unlike the Central Excise Tariff the import schedule itself provided a statutory basis of interpretation. The controversy before us relates to a period during which the Import (Control) Order, 1955, issued under the Imports and Exports (Control) Act, 1947, had a separate import schedule annexed to it. This import schedule was aligned with the import schedule of the Customs Tariff Act, 1975. The import schedule under the Import (Control) ....
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.... the safest guide. It has also been observed therein that the Tribunal has not ignored the Technical Committee's observation nor the Board's Tariff Advice." 4. Shri Kampani, ld. Consultant, cited before us the meaning as given in Oxford Dictionary, which appears at pages 57 and 58, which is reproduced below: "Globe - Globe No. l. an object shaped like a ball, used as a model of the earth; 2. (the-) the Earth people from all over the globe. 3. any round glass bowl, esp. a lamp shade or a fish bowl. 5. There is also a meaning of Map given at page 806 of Encyclopaedia Britannica. The same is also reproduced below : "Map - graphic representation, drawn to scale and usually on a flat surface of features - usually geographical, geological or....