1996 (12) TMI 213

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....the Respondent. [Order per : K.S. Venkataramani, Member (T)]. -  This is an Appeal against the Order dated 17-10-1996 passed by the Commissioner of Customs (Appeals), Mumbai. The facts briefly are that the appellant imported goods described as `Food Rations' (Seven Oceans Ration 550 gm) and filed the Bill of Entry on 10-6-1996 for its clearance, and claiming exemption under Notification....

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....al has been preferred. 2. We have heard Shri Digama the ld. Counsel for the appellants and Shri R.K.Talajia the ld. JDR for the Respondent. 3. The question is whether the goods described as food rations meant for life rafts of the Indian Navy Ships would be eligible for exemption under Notification No. 150/94. The relevant entry in the Table to that notification is "goods required ....

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....avy. The Controller of Procurement in another letter dated 19-8-1996 has given the details. It has been stated that the packages containing the Food Rations as imported are fitted and sealed within the life rafts when these are serviced after 12 months in the Naval Dockyard. Thereafter, the life rafts are fitted on Board Naval Ships on rails, where they remain till the next servicing or are utilis....

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.... Dictionary meaning of `equipment' that fitment is a piece of furniture forming part of unit, will not fit in the context of this case. On the other hand what has to be seen is the well settled to the principle of interpretation that the goods have to be given that meaning by which persons who deal with the goods understand it. As shown above, this meaning is available in the International Convent....