1983 (12) TMI 301

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....i V.M.K. Nair, S.D.R., for the Respondent. ORDER The question for decision in this appeal, originally filed as Revision Application to the Government of India, is whether the Steam Press with `portable boiler alongwith steam ironing and cleaning tables' imported by the appellants vide Bill of Entry No. 43/77, dated 25-7-1978 should be classified under sub-heading (1) of Heading 84.40 of C.T.....

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....rticular, he invited our attention to the fact that only "comma" had been used between the words "Domestic Washing machine" and the words "laundry and dry-cleaning machinery". As against this he invited our attention to Heading 84.37(2), wherein, after the words "Domestic Knitting machine" "semi-colon" has been used. Shri Banerjee, learned Counsel further argued that in the tariff the punctuations....

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....ntention of the Government of India been to qualify these words the same would have been spelled out. He also argued that Domestic laundry and dry-cleaning machinery, as such are not known to exist. 4. In reply, Shri Banerjee, learned Counsel reiterated that the plain meaning should be given to the sub-heading and Bench should not be concerned whether such `domestic laundry and dry-cleanin....

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....rd "domestic" used in sub-heading (2) of Heading 84.40 qualifies also the words "laundry and dry-cleaning machinery" would mean bringing into existence such domestic appliances and machinery which in fact do not exist. such construction would lead to absurdity which has to be avoided. We do not think that the word `Domestic' used in the sub-heading (2) of Heading 84.40 qualifies the words laundry ....