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Gunpowder

gunpowder, see the Explosives Act, 1875, as amended by the Act of 1923. See EXPLOSIVES. As to the exportation of gunpowder, see also Customs Consolidation Act, 1876.

Lawful goods

Lawful goods, means property that one may legally hold, sell, or export, property that is not contraband, Black's Law Dictionary, 7th Edn., p. 892.

Intol and uttol

Intol and uttol, toll or custom paid for things imported or exported.

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In the course of such previous year

other members of the public should be present throughout the previous year, CIT v. East West Import and Export (P) Ltd., AIR 1989 SC 836 (838): (1989) 1 SCC 760. (Income-tax Act, 1922, s. 23A Expln.)

Owner consignee

the Major Port Trusts Acts, the expression 'owner' includes an 'agent for the custody of such goods', Sun Export Corporation v. Board of Trustees of the Port of Bombay, AIR 1998 SC 92 (96): (1988) 1 SCC

Fumigation

the word, 'fumigate' thus, 'to subject to smoke or fumes, as for disinfection'. Archaic - to perfume, Chillies Exports House Ltd. v. CIT, (1997) 5 SCC 157: AIR 1997 SC 2233 (2228).

Free Trade Zone

Free Trade Zone, means a the Bandla Free Trade Zone and the Santa Cruz Electronic Export Processing Zone and includes any other Free Trade Zone which the Central Government may by, notification in the

Free trade throughout the territory of India

India would be one with no tariffs and no restrictions or disadvantages of any kind of importing or exporting from the different States. Free trade means complete freedom of interstate trade without any restrictions on the movement

For the purpose of consumption in the State

For the purpose of consumption in the State, The expression 'for the purpose of consumption in that State' occurring in clause (1)(a) with the Explana-tion of article 286 must be understood as having reference not merely...

Food

meal - curry and rice, sweetmeats, pudding, cooked vegetables and so forth, Collector of Central Excise v. Parle Exports (P) Ltd., AIR 1989 SC 644: (1989) 1 SCC 345: (1988) Supp 3 SCR 933. The word 'food'

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