CCE v. Krishna Carbon Paper Co.

Hewlett Packard India Sales Pvt.Ltd.(Now Hp India Sales Pvt. Ltd) vs. Commissioner of Customs (I) Nhava Sheva

The appeals are disposed of along with any pending applications

Bench: HON'BLE THE CHIEF JUSTICE

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO 5373 OF 2019 Hewlett Packard India Sales Pvt. Ltd. (Now HP India Sales Pvt. Ltd.) … Appellant VERSUS Commissioner of Customs (Import), Nhava Sheva … Respondent WITH CIVIL APPEAL NO 6715 OF 2019 Lenovo (India) Pvt. Ltd. … Appellant VERSUS Commissioner of Customs (Import), Nhava Sheva … Respondent JUDGMENT Surya Kant, J. 1. The question that arises for our consideration pertains to correct classification of Auto…

Commissioner of Customs and Central Excise vs. M/S D.L.Steels Through Its Manager

The appeals are dismissed without

Bench: HON'BLE THE CHIEF JUSTICE

…us fruit or melons (including watermelons), generally intended for human consumption (whether as presented or after processing). xx xx xx 08.10 – Other fruit, fresh. 13 Collector of Central Excise, Kanpur v. Krishna Carbon Paper Company, (1989) 1 SCC 150. Civil Appeal Nos. 2360-2376 of 2009 Page 10 of 26 081010 - Strawberries 081020 - Raspberries, blackberries, mulberries and loganberries 081030 - Black, white or red currants and gooseberries 081040 - Cranberries, bilberries and other fruits of the genus Vaccinium 081050 - Kiwifruit 081060 - Durians 081090 - Other 0810.90 Other…

M/S. Servo-Med Industries Pvt. Ltd vs. Commnr. of Central Excise, Mumbai

The appeal is allowed and the impugned judgment is hereby set aside

…ns of this Court. Reference may be made to the decision of this Court in Empire Industries Ltd. v. Union of India [(1985) 3 SCC 314: 1985 SCC (Tax) 416] . Reference may also be made to the decision of this Court in CCE v. Krishna Carbon Paper Co. [(1989) 1 SCC 150: 1989 SCC (Tax) 42: (1988) 37 ELT 480] We are, therefore, of the opinion that by process of lamination of kraft paper with polyethylene different goods come into being. Laminated kraft paper is distinct, separate and different goods known in the market as such from the kraft paper. 5. Counsel for the appellant sought to contend th…

M/S. Servo-Med Industries Pvt. Ltd vs. Commnr. of Central Excise, Mumbai

The appeal is allowed and the impugned judgment is hereby set aside

…ns of this Court. Reference may be made to the decision of this Court in Empire Industries Ltd. v. Union of India [(1985) 3 SCC 314: 1985 SCC (Tax) 416] . Reference may also be made to the decision of this Court in CCE v. Krishna Carbon Paper Co. [(1989) 1 SCC 150: 1989 SCC (Tax) 42: (1988) 37 ELT 480] We are, therefore, of the opinion that by process of lamination of kraft paper with polyethylene different goods come into being. Laminated kraft paper is distinct, separate and different goods known in the market as such from the kraft paper. 5. Counsel for the appellant sought to contend th…

Commnr.of Central Excise, New Delhi vs. M/S.Connaught Plaza Rest.(P)Ltd.N.D

…which they understand it which constitutes the definitive index of the legislative intention”. 25. In Collector of Central Excise, Kanpur Vs. Krishna Carbon Paper Co.10, this Court has opined thus : 8 1992 Suppl.(1) SCC 298 9 (1985) 3 SCC 284 10 (1989) 1 SCC 150 16 Page 17 JUDGMENT “12. It is a well settled principle of construction, as mentioned before, that where the word has a scientific or technical meaning and also an ordinary meaning according to common parlance, it is in the latter sense that in a taxing statute the word must be held to have been used, unless contrary intention is clea…

Akbar Badruddin Jiwani vs. The Collector of Customs

…ltural Income Tax and Rural Sales Tax Officer, [1954] 5 STC 384; Cannanore Spinning and Weaving Mills Ltd. v. Col- lector of Customs and Central Excise Cochin, [1970] 2 SCR 830; Collector of Central Excise, Kanpur v. Krishna Carbon Paper Co., [1989] 1 SCC 150; Collector of Customs, Bombay v. Hargovindas & Co., [1987] 29 LET 975 and Collector of Cus- toms, Bombay v. Swastic Woollens (P) Ltd. and Ors., [1988] Supp SCC 796, referred to. (6) The commercial nomenclature or trade meaning cannot be given to marble in as much as such a meaning if given will render otiose and redundant the term…