Supreme Court · 2001 INSC 409 · Decided 30 August 2001
Commissioner of Customs, New Delhi v. Parasrampuria Synthetics LTD.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 409 · [2001] SUPP. 2 S.C.R. 333
- Case number
- CIVIL APPEAL No. 7303/2000
- Decided
- 30 August 2001
- Bench
- U.C. BANERJEE, SHIVARAJ V. PATIL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
NEW DELHI A v. PARASRAMPURIA SYNTHETICS LTD. AUGUST 30, 2001 [UMESH C. BANERJEE AND SHIVARAJ V. PATIL, JJ.) B Customs Act, 1962 : Customs Duty-Exemption from-Plans, drawings and designs- C Classification of-Tariff Item 49 or 49.06 and 49.11-Held: Plans, drawings and designs are not printed Interpretation of Statutes: Rules of construction-Basic cannons of-Held : Ordinary common parlance meaning has to be attributed to words used in a statute. Words and Phrases : "Printed books", "manuals''. "plan", "drawings" and
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