1982 (5) TMI 41

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....per: M.M. Punchhi, J.]. - The petitioner, approaching this Court under Articles 226/227 of the Constitution of India, is a partnership concern engaged in the business of manufacture of Spring Balances, Weighing Machines and other articles. On 9-1-1973 a party of the Central Preventive Staff raided the factory premises of the petitioner, and seized their records and accused it of having contravened....

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.... question No. I to be a question of law and jurisdiction. According to Seth Bhagirath Das, learned Counsel for the petitioner, the articles, manufactured by the petitioner are hospital equipment so as to be outside the purview of Item No. 40. The correspondence appended with the petition, on the other hand, does give an indication that the inventory of seizure prepared by the Departmental Authorit....

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....980 E.L.T. 231 (Bom.), in the context of Item No. 40 of the Act in question that the word 'furniture' has got a peculiar connotation and indicates that these articles can be used for the convenience or comfort of a human being either in the house or in the office. It seems that in that precedent, the use established of the article has been brought to the forefront. Be that as it may, this appears,....