O.K. Play (India) Ltd. v. Commissioner of Central Excise, Delhi­III, Gurgaon (supra) and Commissioner 10

Commissioner of Central Excise vs. M/S. Madhan Agro Industries (I) Pvt. Ltd

Bench: HON'BLE THE CHIEF JUSTICE

…tive intention to depart from the HSN must be clear and unambiguous. For instance, in Camlin Ltd. v. Commissioner of Central Excise, Mumbai4, this Court found that there was an inconsistency between the Central Excise tariff description and 4 (2008) 9 SCC 82 14 the entry in the HSN and, therefore, reliance upon the HSN entry was held to be invalid. It was affirmed that it is only when the entry in the HSN and the tariff description in the First Schedule to the Act of 1985 are aligned that reliance would be placed upon the HSN for the purpose of classification of such goods under the correct tariff des…

Commissioner of Central Excise Etc vs. M/S.Aishwarya Industries Through Its Managing Director Etc

Bench: Us.

…the Chapter notes and the Explanatory notes which are tools for understanding the Entries/Headings. The opinions in O.K. Play (India) Ltd. Vs. Commissioner of Central Excise, Delhi­III, Gurgaon (supra) and Commissioner 10 (2008) 9 SCC 82 32 of Customs and Central Excise, Goa Vs. Phil Corporation Limited (supra) reiterating the view in Collector of Central Excise, Shillong Vs. Wood Craft Products Ltd. (supra) and the specific stress on the Chapter Notes and explanatory notes in the HSN as permissible and useful aids in…

Commissioner of Central Excise Vapi vs. M/S Global Health Care Products Ltd.&Ors

…Faced with the aforesaid position, Mr. Radhakrishnan argued that the Commissioner has also come to the conclusion that mere addition of one ingredient does not change the purpose, nature as well as character of the product and further the product was 1 (2008) 9 SCC 82 Civil Appeal Nos. 5902-5909 of 2005 & Anr. Page 12 of 15 Page 13 JUDGMENT known in the market as 'toothpaste'. The Tribunal has differed with the aforesaid view. 15) In the first place, it is pointed out that there is no evidence on record placed by the Revenue which would reflect that the product in question is known to the consumers…

Commissioner of Central Excise Vapi vs. M/S Global Health Care Products Ltd.&Ors

…Faced with the aforesaid position, Mr. Radhakrishnan argued that the Commissioner has also come to the conclusion that mere addition of one ingredient does not change the purpose, nature as well as character of the product and further the product was 1 (2008) 9 SCC 82 Civil Appeal Nos. 5902-5909 of 2005 & Anr. Page 12 of 15 Page 13 JUDGMENT known in the market as 'toothpaste'. The Tribunal has differed with the aforesaid view. 15) In the first place, it is pointed out that there is no evidence on record placed by the Revenue which would reflect that the product in question is known to the consumers…