definition from an Act is transposed into another Act, it is as if the said definition is physically written into the borrowing Act without ... such definition is used in the first Act. Admittedly the scope of the two Acts would be distinct and if the definition is borrowed from
definition from an Act is transposed into another Act, it is as if the said definition is physically written into the borrowing Act without ... such definition is used in the first Act. Admittedly the scope of the two Acts would be distinct and if the definition is borrowed from
duty imposed on 10.5.2008. The export tariff schedule does not contain any definition of alloy and non-alloy steel. However, the Board in its clarification ... that the Board has directed the field officials to apply the borrowed definition of alloy steel from the Import Schedule of the Customs Tariff
definition from an Act is transposed into another
Act, it is as if the said definition is physically written into the
borrowing Act without ... such definition is used in the first Act. Admittedly the scope of
the two Acts would be distinct and if the definition is borrowed
from
land impugned was not a major port, as per the
definition borrowed under Finance Act, 1994 . Matter is remanded with above
directions.
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observed as under :
It is trite to say that when in the definition clause given in
any statute the word "means" is used, what ... exhaustively. When the phrase "means"
is used in the definition, to borrow the words of Lord Esher
M.R. in Gough v. Gough
observed as under :
It is trite to say that when in the definition clause given in any
statute the word "means" is used, what ... exhaustively. When the phrase "means" is used in the
definition, to borrow the words of Lord Esher M.R. in Gough v.
Gough
L G Electronics India Pvt Ltd vs Ce & Cgst Greater Noida, Gautam Buddh ... on
Notification (supra). Whereas the appellant has
contended that the said Notification borrows the definition
of 'original works', as provided in Rule
Notification (supra). Whereas the appellant has
contended that the said Notification borrows the definition
of 'original works', as provided in Rule