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Union Of India vs Delhi Cloth & General Mills on 12 October, 1962

We are of the opinion that when no statutory definition is provided in respect of an item in the Customs Act or the Central Excises Act, the trade understanding, meaning thereby the understanding in the opinion of those who deal with the goods in question is the safest guide. See Union of India v. Delhi Cloth & General Mills, [ 1963] Suppl 1 SCR 586; South Bihar Sugar Mills Ltd. etc.
Supreme Court of India Cites 3 - Cited by 479 - K C Gupta - Full Document
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