1978 (8) TMI 213

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....and circumstances of the case, khukri can be deemed to be covered by the notification dated 1st June, 1963?" The assessee manufactures and sells khukri. In the assessment year 1967-68 relevant to this reference, the assessee claimed that khukri did not fall within the purview of Notification No. ST-1738/X-1012-1963 dated 1st June, 1963, of which item No. 1 was to the following effect: "All arms in....

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....." The phrase "in arms", according to this dictionary, means "armed; furnished with weapons, sword in hand, prepared to fight". The dictionary meaning indicates that every weapon would be "an arm" and that "swords" are arms. Like a sword which is used as a cutting or stabbing instrument, khukri also serves the same purpose. They would also answer the description of a weapon which, according to Con....