clr/1979/1979_3_503.pdf

(2)of the Customs and Excise (Duties and Drawbacks) Laws, 1967 to 1970. Statutes—Construction—Meaning of a-word in on; language cannot safely be determined by reference to the dictionary definition of a wordinanother language—Construction of item (e) of paragraph 12 of Schedule 4 to an Order made by the Council of Ministers under section 12

(2)of the Customs and Excise (Duties and Draw­ backs) Laws 1967 to 1970. Words and Phrases—"Εγκαταστάσεις"—"Installations". The sole issue in this recourse was whether"galvanized plain steel sheets of commercial quality (intended) to be used for the central heating, cooling and air-conditioning installation at the Golden Tourist Complex, Famagusta", imported by applicants in 1972,were liableto import duty or not. Thisdepended onthe construction of item (e)* of paragraph 12 of Schedule 4 to an * Therelevant part of paragraph 12reads as follows: "The following hotel furniture and fittings maybeimported in reasonable quantities free of duty: ' (e) machinery, apparatus or installations of all kinds for heating, boiling, refrigeration, air-conditioning (including the insulating materials,butexcluding theironor steel pipes),ventilation (including the fans), air extraction, purification, cleaning (including thevacuum cleaners), polishing, washing, drying, ironing clothes, incineration or other sanitary processing of waste or refuse." 503 Caramondani Bros. v. Republic

(1979)Order made by the Council of Ministers under section 12

(2)of the Customs and Excise (Duties and Drawbacks) Laws, 1967 to 1970. Counsel for the applicants submitted that the goods fell within the meaning of "Εγκαταστάσεις" ("installations") as used in the Order; and referred to the definition of "installa­ tion" in the Oxford Concise Dictionary and in Words and Phrases Legally defined. 5 Held,that the meaning of a word in one language cannot safely be determined by reference to the dictionary definition of 10 a word in another language; that the goods in question cannot on any account be understood as falling within the exemption; and that, accordingly, the application must be dismissed. Application dismissed. Recourse. 15 Recourse against the decision of the respondent whereby galvanized plain steel sheets of commercial quality intended to be used for the central heating, cooling and air-conditioning installation at the Golden Tourist Complex, Famagusta, were liable to import duty. 20 G. Michaelides, for the applicants. 5*. Nicolaides, Senior Counsel of the Republic, for the respondents. Cur. adv. vult. STAVRINIDES J. read the following judgment. The applicants 25 are engineers specializing in the installation of air-conditioning and ventilation plant; and the question in this case is whether "galvanized plain steel sheets of commercial quality [intended] to be used for the central heating, cooling and air-conditioning installation at the Golden Tourist Complex, Famagusta", 30 imported by them in 1972 were liable to import duty or not. This depends on the construction of item (e) of para. 12 of Schedule 4 to an order made by the Council of Ministers under s. 12

(2)of the Customs and Excise (Duties and Drawbacks) Laws, 1967 to 1970, on January 8,1971, and published in Supple- 35 ment 3 to the official Gazette of the Republic on the following February 5. The relevant part of the order reads: 504 3 C.L.R. Caramondani Bros. v. Republic Stavrinides J. *'Δύνανται νά είσαχθώσιν ατελώς έπιπλα καΐ σκεύη ξενο­ δοχείων είς εύλογους ποσότητος, ώς έν τοιςάκολούθοις: 5 10 (ε) Παντός είδους μηχανήματα, συσκευαΐ ή εγκαταστάσεις θερμάνσεως, ζέσεως, ψύξεως, κλιματισμοί) (περιλαμβανομένων τών μονωτικών Ολικών άλλ* εξαιρουμένων των * σωλήνων εκ σιδήρου ή χάλυβος), αερισμού (περιλαμ­ βανομένων τών ανεμιστήρων), εξαερισμού,άττοσμήσεως, καθαρισμού (περιλαμβανομένων τών ηλεκτρικών σαρώ­ θρων), στιλβώσεως, πλύσεως, στεγνώσεως, σιδερώματος ρούχων, αποτεφρώσεως ή άλλης υγειονομικής επεξεργασίας απορριμμάτωνή σκυβάλων." (** The following hotel furniture and fittings may be imported in reasonable quantities free of duty: 15 20 (e) machinery, apparatus or installations of all kinds for heating, boiling, refrigeration, air-conditioning (inclu­ ding the insulating materials, but excluding the iron or steel pipes), ventilations (including the fans), air • extraction, purification, cleaning (including the vacuum cleaners), polishing, washing, drying, ironing clothes, incineration or other sanitary processing of waste or refuse."). The case for the applicants is that the goods fall within the meaning of "εγκαταστάσεις" as used in the order; and Mr. Michaelides for them referred to the definition of "instal25 lation" in the Oxford Concise Dictionary and in Words and Phrases Legally Defined. Regarding these references I content myself with saying, with respect to counsel, that in my judgment the meaning of a word in one language cannot safely be deter­ mined by reference to the dictionary definition of a word in 30 another language. On the other hand Mr. Nicolaides for the respondent referred to Demetrakos's Mega Lexicon tis Ellinikis Glossis, where the definition given for "έγκατάστασις" is "τοποθέτησις" ("placement" or "placing"), which implies a reference to something that is complete. 35 Mr. Michaelides also referred to Halsbury's Laws of England •(4th Edn.),Vol. 36, p. 402, para. 607, as authority for thepropo­ sition -that in construing an ambiguous enactment reference may be made to an earlier one replaced by it; and he went on to 505 Stavrinides J. Caramondani Bros. v. Republic

(1979)refer to a provision replaced by the relevant part of the order in question, viz. Schedule 4, para. 12, item (e),to the Customs and Excise (Dutiesand Drawbacks) Law, 1967,where the word "εγκαταστάσεις" did not occur. In my view this in no way assists in interpreting the word "εγκαταστάσεις" in the 1971 order. 5 All in all I think it is clear that thegoods in questioncannot on any account be understood as falling within the exemption, and the applicants must fail. Application dismissed without costs. 506 10 Application dismissed without costs.