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Goods

Act, 1957, s. 3; Customs Act, 1962, s. 25]; Commissioner of Central Excise, Allahabad v. Ginni Filaments Ltd., (2005) 3 SCC 378. The expression 'goods' is not a term of art. Its meaning varies from statute to statute. The

Right

exemption from the power of another, State of Rajasthan v. Union of India, AIR 1977 SC 1361: (1977) 3 SCC 592: (1978) 1 SCR 1. The word 'right' is used in Article 131 in this generic sense. For example,

Any mistake apparent from record

be described as an error apparent on the face of record, M. Ahammedkutty Haji v. Tahasildar Kozhikode, Kerala, (2005) 3 SCC 351. Means an error can be said to be an error apparent on the face of record, if

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Capital goods

used in the manufacture of products. Every Capital asset is not capital good, C.C.E. v. Ginni Filaments Ltd., (2005) 3 SCC 378 (388). Means plant, mechiners and equipment used in trade or manufacturing of goods, [Manipur University Act, 2005,

If and in so far as the dispute involves any ques-tion

not based on a legal right, State of Rajasthan v. Union of India, AIR 1977 SC 1361: (1977) 3 SCC 592: (1978) 1 SCR 1.

Day

Calendar begins at midnight and covers a period of 24 hours, Raj Kumar Yadav v. Samir Kumar Mohaseth, (2005) 3 SCC 601.

Deemed export

that such supplies from DTA to FTZ were 'Deemed exports', Larsen & Toubro Ltd. v. Union of India, (2005) 3 SCC 654.

Errata

there was something in existence which is being corrected, State of Andhra Pradesh v. Twin City Jewellers Association, (2005) 3 SCC 552: (2006) 147 STC 354.

Dumping

(ii) the exports must be sufficient to cause injury to the domestic industry, S&S Enterprise v. Designated Authority, (2005) 3 SCC 337 (340). (Customs Tariff Act, 1975, s. 9A)

Grains

and 3D, Central Sales Tax Act, 1956, s. 14; Commissioner, Trade Tax Act, U.P. v. National Cereal Product, (2005) 3 SCC 366.

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