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applied to India. It was accepted as a rule of
interpretation ofstatutes applicable to all statutes
governing state action, authority ... Union. But this is not peculiar to
this rule of interpretation adoptedby the Courts in
British India. Where uniform statutes
Supreme Court of India
been
amended. Further some of the rules of interpretation on the use of
extrinsic aids such as parliamentary debates, preparatory ... process and as
old as language. Elaborate rules of interpretation were evolved even at a
very early stage of Hindu
Law Commission Report
case, a purposive construction has to be adopted
in interpreting Rule 443 of the Indian Telegraph Rules ... also utilize the Mimansa Rules of Interpretation in
interpreting Rule 443.
31. It is deeply regrettable that in our Courts
Supreme Court of India
view of Rule 2 of the Interpretative Rules providing that an
incomplete article can be classified as a complete article ... conditioner in view of Rule 2 of the Interpretative Rules.
9. Whereas the appellants' case is that they have imported
Customs, Excise and Gold Tribunal - Delhi
Rules for the interpretation of the Customs Tariff (or
'Interpretative Rules'). The Appellate Collector held that the
essential character ... paper backing,
and that on the basis of Interpretative Rule 3(b), classification under
Heading No. 39.01/06 would have
Customs, Excise and Gold Tribunal - Delhi
reproduce
below the relevant Tariff Heading, Exemption notification and
Interpretative Rule 2(a) :-
-----------------------------------------------------------
Heading Sub-heading Description of goods Rate ... which is pari materia Rule 2(a) of Interpretative
Rules of CETA, 1985.
(5) BHEL v. Collector of Customs, Bombay
Customs, Excise and Gold Tribunal - Delhi
them under Chapter 85.18/27(1) CTA, by invoking
Interpretative Rule 2(a) of the Customs Tariff Act. The appellants ... viewed by the
authorities below with the help of Interpretative Rule 2(a), to be
falling under
Customs, Excise and Gold Tribunal - Delhi
parts of motor vehicles and hence by virtue of
Interpretative Rule 2(a) these products though not fully finished were ... para 9.4 of their order, this Tribunal
had interpreted Rule 2(a); that according to this interpretation of
Rule
Customs, Excise and Gold Tribunal - Delhi
whether the amendment brought in HSN
Explanatory Notes to interpretative Rule 2(a) in March 1997 will have
retrospective effect ... circumstances under which Rule 2(a) of
the Interpretative Rules can be applied, as to whether the benefit
of Notification
Customs, Excise and Gold Tribunal - Delhi
expressly provided in this Act:
(a) any text, rule or interpretation of Hindu law or any custom or
usage ... Section 10, override all texts,
rules or interpretations of Hindu law and all customs and usages as
part of that
Bombay High Court
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