UNITED OFFSET PROCESS PVT. LTD. versus ASSTT. COLLECTOR OF CUSTOMS, BOMBAY AND ORS.

UNITED OFFSET PROCESS PVT. LTD. versus ASSTT. COLLECTOR OF CUSTOMS, BOMBAY AND ORS.

Where there is no specific technical definition or statutory meaning in the Customs Tariff Act or notification for the expressions used, classification must be based on the meaning attributed to the goods in the trade or industry by persons dealing in them. In absence of evidence on trade parlance, the Tribunal must ascertain this meaning before determining classification.

Parties
Appellant: United Offset Process Pvt. Ltd.; Respondents: Assistant Collector of Customs, Bombay and Ors.
Jurisdiction
India
Judgment Date
14 October 1988
Procedural Posture
Civil Appeal / Appeal Under Section 130 E(b) of the Customs Act, 1962, Decided by the Supreme Court, Remanding to Tribunal
Outcome
Appeal allowed; order of Tribunal set aside and matter remanded.
Legal Topics
Customs Tariff Classification, Interpretation of Statutory Terms, Trade Parlance in Customs Classification
Customs Law Taxation Customs Tariff Classification Interpretation of Statutory Terms Trade Parlance in Customs Classification

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Parties

United Offset Process Pvt. Ltd.

Appellant

Assistant Collector of Customs, Bombay and Ors.

Respondents

Procedural Posture

Civil Appeal / Appeal Under Section 130 E(b) of the Customs Act, 1962, Decided by the Supreme Court, Remanding to Tribunal

Legal Issues

  1. 1 What is the proper tariff entry under which Colour Scanner Chromagraph C-299 is classifiable for customs duty purposes?
  2. 2 Should classification be based on technical definition or trade parlance where statute is silent?

Ratio Decidendi

Where there is no specific technical definition or statutory meaning in the Customs Tariff Act or notification for the expressions used, classification must be based on the meaning attributed to the goods in the trade or industry by persons dealing in them. In absence of evidence on trade parlance, the Tribunal must ascertain this meaning before determining classification.

Court Disposition

Appeal allowed; order of Tribunal set aside and matter remanded.

Orders

  • Remand to the Tribunal to determine how the goods are dealt with in trade or industry after allowing parties to adduce evidence, and decide afresh in light of the judgment.
  • No order as to costs.