Judgment:
1. In all these three appeals, a common question of interpretation of the Customs Notification No. 141 of 1979 Cus., dated 27-6-1979, is involved.
2. Shortly put, the facts of the case are that the appellants imported the consignment of wet dates, zahedi excluding seedless. These consignments were assessed to duties of Customs @ 60% adv. (basic) + 40% adv. (auxiliary duty) and the appellants paid the duties of customs as assessed in terms of Customs Notification No. 141 of 1979 and cleared the goods for home consumption. Subsequently, the Less Charge Demand Notices were served on the appellants on the ground that correct duty leviable on these goods was @ 100% adv. (basic) + 40% adv.(auxiliary duty), for the reasons that the subject goods were packed in cartons and not in bags, baskets, gunny cloth or matting bundles. These Less Charge Demands were confirmed by the Assistant Collector of Customs, Bombay, on the ground that the original assessment was wrong and that Notification No. 113-Cus, dated 21-3-1985 by which the mode of packing was deleted was effective from the date of issue of the Notification, that is to say, from 21-3-1985 and hence was not applicable to earlier clearances. On appeal by the appellants, the Collector of Customs (Appeals), Bombay, confirmed the said Less Charge Demands made by the Assistant Collector of Customs, vide his common impugned Order-in-Appeal, observing that "The Bill of Entry covering the subject goods was noted on 9-11-1984 and the final entry date is 5-11-1984. Therefore, in terms of Section 15 of Customs Act, 1962, the relevant date for determining the rate of duty applicable is 9-11-1984.
Therefore, Notification No. 141/79-Cus., dated 27-6-1979 in force and which restricts the benefit of exemption to dates, wet, excluding seedless in bags, baskets, gunny cloth or matting bundles will be applicable and wet dates in cartons will not be eligible for concessional assessment under Notification No. 141/79". Hence, the present appeals.
3. When the case was called on for hearing, the appellants vide their letter dated 16-8-1990 (received on 20-8-1990) pleaded their inability to attend the hearing enclosing their written arguments with a request that the same may be taken on records and appeals be disposed of accordingly. Shri Jai Narayanan Nair, learned JDR, appeared on behalf of the respondent.
4. In their written submissions, after stating the relevant portion of the said Customs Notification No. 141/79, the appellants have submitted that in the Notification under reference, a concessional rate of duty was applicable to the import of wet dates subject to the particular mode of packing as stipulated in the said Notification stressing that duties are collected on the commodity, and therefore, such duties ought not to depend on particular mode of packing or on the types of packing materials used for the said packing purposes, the distinction could be based if the commodity imported is in bulk or for the purpose of re-packing or imported in consumer packing which could be sold directly across the counter. After admitting in their written submissions that the Notification in question is peculiar by itself and such type of Notification now do not appear anywhere in the Tariffs, it has been contended that the authorities below had placed the most restrictive construction on the words "Baskets" and "Bags", which was not called for in the interpretation of the Legislation whether delegated or otherwise. In other words, their submission is that, these words appearing in the said Notification must be interpreted by looking to the meaning of the words given in the standard dictionaries. In this connection, they have referred to different meanings given in different dictionaries and also referred to certain extracts appearing page 192, Chapter 4, Synopsis 7, of the Principles of Statutory Interpretation.
In other words, their main thrust of the argument is that the words "Bags" and "Baskets" should be given their dictionary meanings. In reply it was contended by the learned JDR that the Notification No. 141 of 1979 under reference is itself typically worded - a fact admitted to the appellants in their written submission and therefore when the Serial No. 3 of the said Notification itself speaks of "in bags, baskets, gunny cloth or matting bundles" the question of extending its benefit to wet dates in cartons would not be permissible and if the contention of the appellants that "Bag" and "Basket" also includes cartons is accepted then it would do violence to the language used in the said Notification. He vehemently contended that when bag, basket, gunny cloth, matting bundle and carton are known in the market as different mode of packing, the question of adopting the dictionary meaning of "Bag" or "Basket" so as to include within its compass "Carton" does not arise. To support his contention, he relied upon the ratio of the judgment delivered by the Apex Court in the case of Mahalaxmi Oil Mills v. State of Andhra Pradesh -1988 (38) ELT 714 wherein while interpreting Section 8 of the Andhra Pradesh (General) Sales Tax Act, 1957, it was held that the Entry 7 of the Fourth Schedule only refers to "Tobacco" and therefore "Tobacco Seed Oil" and "Tobacco Seed Cake" do not fall within the definition of the term "Tobacco". This ratio was relied upon to show that the word 'Carton' which is not appearing in the said Notification cannot be read therein.
6. To appreciate the controversy in hand, it would be useful to reproduce herein the relevant portion of the said Notification No. 141 of 1979, which runs thus -Sr.
Description of article.
Std. rate of duty.
Preferential rate of3.
Dates, Wet, excluding seedless, in 60 per cent ad 50 per cent bags, baskets, gunny cloth or valorem ad-valorem.
matting bundles.
7. From a plain reading of the said Entry, it is clear that the benefit of the said Notification can be claimed only when wet dates excluding seedless are imported in bags, baskets, gunny cloth or matting bundles.
In the instant case admittedly the wet dates were imported in cartons.
Hence the question before us is as to whether the wet dates imported in cartons would be eligible for the benefit of the said Notification or not. In their written submissions, as stated above, the appellants have submitted that the said Entry provides only the particular mode of packing and the word "Bags" and "Baskets" should be interpreted in the broader sense and not in the restricted sense. It is their contention that these words should be interpreted looking to the meaning of the words given in the standard dictionaries. In their written submissions they have referred to the meaning of "Basket" and "Bag" as given in the different dictionaries. For ready reference the same are reproduced as below:BASKET:- 1: a receptacle made of twigs, rushes, thin strips of wood, or other flexible material woven together.
2: a container made of pieces of thin veneer, used for packing berries, vegetables, etc.
5: the car or gondola suspended beneath a balloon, as for carrying passengers or scientific instruments into the atmosphere.BASKET:- 1: a receptacle made of interwoven material (as osiers), any of various lightweight usu. wood containers, the quantity contained in a basket.
3: a net open at the bottom and suspended from a metal ring that constitutes the goal in basketball, a field goal in basketball.BASKET:- a receptacle of plaited twigs, rushes or other flexible materials: a basketful: a net used as goal as basketball: the back part of a stagecoach outside: a basket-hilt.BAG:- 1: a container or receptacle of leather, cloth, paper, etc. capable of being closed at the mouth; pouch.
3: a suitcase or other portable receptacle for carrying articles, as in travelling.
8: Hunting, the amount of game taken, esp. by one hunter in one hunting trip or over a specified period.
9: something hanging in a loose, pouch-like manner, as skin, cloth, etc.; a baggy part.
12: Slang, an unattractive, often slatternly woman: a gossipy old bag.
13: Slang, a) a person's avocation, hobby, major interest or obsession.BAG:- a sack, pouch: specially the silken pouch to contain the backhair of the wig: a bagful: measure of quantity for produce: a game-bag, hence the quantity of fish or game secured, however great: an udder: an unattractive, slovenly or immoral woman (Slang): (in pl) trousers (Coll.) - v.i. to bulge, swell out: to drop away from the right course (naut.) - v.t. to cram full: to put into a bag, specially of game: hence to kill (game); to seize, secure or steal.BAG:- 1: as usu. flexible container that may be closed for holding, storing, or carrying something as a) purse b) a bag for game, c) Travelling bag.
2: something resembling a bag: as a) a pouched or pendulous bodily part or organ; esp.: UDDER, b) a puffed-out sag or bulge in cloth, c) a square white canvas container to mark a base in baseball.
8. To support their contention that when a word is not defined in the Act itself, it is permissible to refer to dictionaries to find out the general sense in which that word is understood in common parlance, they have referred to page 192, Chapter 4, Synopsis 7 of the book "Principles of Statutory Interpretations" wherein it is said that: "When a word is not defined in the Act itself, it is permissible to refer to dictionaries to find out the general sense in which that word is understood in common parlance. However, in selecting one out of the various meanings of a word, regard must always be had to the context as it is a fundamental rule that "the meanings of words and expressions used in an Act must take their colour from the context in which they appear. Therefore, when the context makes the meaning of a word quite clear, it becomes unnecessary to search for and select a particular meaning out of the diverse meanings a word is capable of, according to lexicographers." "Dictionaries are not dictators of statutory construction where the benignant mood of a law, and more emphatically, the definition clause furnish a different denotation." Further, words and expressions at time have a 'technical or a legal meaning' and in that case they are understood in that sense. Again, judicial decisions expounding the meaning of words in construing statutes in pan materia will have more weight than the meaning furnished by dictionaries.
9. On a careful reading of the definition of the word "Basket" and "Bag" given in the aforesaid dictionaries it is clear that "Carton" is not included within the meaning of these terms, nor by any stretch of imagination "Carton" can be called as basket or bag. In Chambers Twentieth Century Dictionary, Eighth Reprint (p. 200) word "Carton" has been defined as "a thin pasteboard; a bag made from it." Certainly 'Basket' or 'Bag' cannot be called a thin pasteboard. No doubt "Bag", "Basket" and "Carton" are used as packing materials and all these three may be the mode of packing. However, in the instant case, the Entry No.,3 in the said Notification is peculiar by itself - a fact admitted to the appellants themselves. In the Notification itself, the benefit is extended only when wet dates are imported in bags, baskets, gunny cloth or matting bundles. In other words, certain mode of packing are only recognised by this Notification. In such a situation, when wet dates are not imported in bags, baskets, gunny cloth or matting bundles, benefit cannot be claimed. Needless to say that, though carton is also a mode of packing but when we compare with bags, baskets, gunny cloth or matting bundles, it is clear that transporting of the goods or bringing of the goods in cartons is a sophisticated method in comparison to the bringing of the goods in bags, baskets, gunny cloth or matting bundles. The authority issuing the Notification could not but have been aware that wet dates could also be imported in cartons, besides in bags, baskets, gunny cloth or matting bundles. It takes care to mention only the four, that is to say, bags, baskets, gunny cloth or matting bundles, but refrains from referring to cartons which it would have done had it been intended to include all types of packing materials as mode of packing or carton for the purpose of concessional rate of duty under the said Notification. The categories of the packing enumerated in the said Entry in the Notification includes only bags, baskets, gunny cloth or matting bundles. This also indicates that cartons were not intended to be included. In other words the omission of the word "Cartons" and the enumeration of only bags, baskets, gunny cloth or matting bundles is indicative that it restricts rather than expand the scope of the Entry. In this view of the matter support can also be drawn from the case of Mahalaxmi Oil Mills v. State of Andhra Pradesh (supra) wherein the Apex Court while interpreting the term "Tobacco" under the Item No. 4 of the first Schedule to the Central Excises and Salt Act, 1944 held that "Tobacco Seed Oil" and "Tobacco Seed Cake" do not fall within the definition of the term "Tobacco" observing that the words "Tobacco" and "any form of Tobacco" in the first part of the definition cannot be given a wider meaning and read as including the seeds also. Under these circumstances we do not find any substance in the contention raised by the appellants.
10. In the result, all the present three appeals are dismissed being devoid of any merit.