Report No. 30
36. Meaning of "Import".- According to Webster's International Dictionary, the word "import" means "to bring in from a foreign or external source especially to bring (wares or merchandise) into a place or country from a foreign country in the transactions of commerce; opposed to export".
"Export".-Similarly, "export" according to Webster's International Dictionary means "to carry away.....to carry or send abroad especially to foreign countries as merchandise or commodities in the way of commerce; the opposite of import."
Empress Mills v. Municipal Committee.-The Oxford Dictionary gives a similar meaning to both these words (See Empress Mills v. Municipal Committee Wardha, AIR 958 SC 341 (344): (1958) SCR 1102 where these definitions are referred to).