Taxing Statutes, (English) Court Fees Act is really a taxing statute, AIR 1977 Kant 181 (183). (Court Fees and Suits Valuation Act, 1870, s. 1)
In absence of definition, trade parlance meaning should be restored to provide there is market for such goods, United Offset Process Pvt. Ltd. v. Asst. Collector of Customs, AIR 1989 SC 622 (624): (1989) Supp 1 SCC 131: (1988) Supp 3 SCR 531