Law: Central Excise and Salt Act, (I of 1944)

Section: 12,FirstSched,

Law: Central Excise Act, (I of 1944)

Section: 12,Sched

Law: Central Excise Rules, 1944

Section: 96

General statutes would prime facie be presumed to use words in popular sense and-'if the statute was one passed with reference to a particular trade, business. or transaction and words were used therein which everybody conversant with the trade, business or transaction knows or understands to have any particular meaning in it, then the words were to be construed as having that particular meaning which might differ from the ordinary or popular meaning. Glossary of Terms by H.W. Chatfield (London, Scott Greenwood & Son Ltd.); Dictionary of Painting and Decorating by J.H. Goodier (Griffin, London) Paint Film Defects by Manfred Hess (2nd Edition) and U/S 6 Lawyer's Ed. 430 ref. Messrs Usmania Glass Sheet Factory Ltd., Chittagong v. Sales Tax Officer, Chittagong P L D 1971 SC 205 rel. (b) Central Excises and Salt Act (I of 1944)--S. 12 & First Sched, item No.04.03 --- Central Excise Rules, 1944, R.96-TT--­Notification No.S.R.O.555(.I)/79 dated 28-6-1979 --- Exemption from payment of excise duty in respect of goods classified under item 04.03 including "thinners"--­Petitioners claimed exemption from payment of duty in respect of specified items which were according to them "thinners"---Word "thinner"-Connotation.­[Words and phrases]. Word "thinners" as understood in common sense are liquids added to paints and varnishes to facilitate application, and are amongst the goods mentioned in item No.04.03 of First Schedule of the Central Excises and Salt Act,1944. The "thinners" are even otherwise ancillaries of paints and receive treatment with the paints and varnishes. White spirit, xylenel and toluene products of petitioners were thinners within its common meaning and definition. (c) Central Excises and Salt Act (I of 1944)--- ---- S. 12 & Sched. Item No. 04.03---Central Excise Ruies,'1944, R. 96-TT--­Notification No. S.R.O.555(1)/79 dated 28-6-1979 --- Exemption from payment of excise duty --- Petitioner's products qualifying as "thinners" were to be duty free in terms of notification dated 28-6-1979 --- Petitioners had also complied with conditions so imposed and received the specified item without payment of duty--­Notice issued to petitioners for payment…

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