Taxing Statutes And Statutory Definitions
Legal definition for Indian law research
Definition
Taxing statutes and statutory definitions, when no statutory definition is provided in respect of an item in the Customs Act or the Central Excises Act, the trade understanding, meaning thereby the understanding in the opinion of those who deal with the goods in question is the safest guide, Collector of Customs v. Swastic Woollen (P) Ltd., AIR 1988 SC 2176: (1988) Supp 2 SCR 370: (1988) Supp SCC 796.
Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.