STANDARD PENCILS (P) LTD. ETC. ETC. versus COLLECTOR OF CENTRAL EXCISE, MADRAS

STANDARD PENCILS (P) LTD. ETC. ETC. versus COLLECTOR OF CENTRAL EXCISE, MADRAS

Kum-Kum pencil is one of the forms of Kum-Kum and is entitled to the benefit of Notification No. 235/1986-CE; the notification covers all forms since it uses the general term 'Kum-Kum'.

Parties
Appellant: STANDARD PENCILS (P) LTD. ETC. ETC.; Respondent: COLLECTOR OF CENTRAL EXCISE, MADRAS
Jurisdiction
India
Judgment Date
19 September 2002
Procedural Posture
Civil Appeal / Supreme Court Appellate Decision
Outcome
Appeals allowed. Orders of Tribunal set aside, orders of Collector (Appeals) restored. No costs.
Legal Topics
Classification Under Central Excise Tariff Act, Exemption Notification Interpretation
Taxation Excise Law Classification Under Central Excise Tariff Act Exemption Notification Interpretation

Case Brief

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Parties

STANDARD PENCILS (P) LTD. ETC. ETC.

Appellant

COLLECTOR OF CENTRAL EXCISE, MADRAS

Respondent

Procedural Posture

Civil Appeal / Supreme Court Appellate Decision

Legal Issues

  1. 1 Whether Kum-Kum pencil is entitled to benefit of Notification No. 235/1986-CE
  2. 2 Classification of Kum-Kum pencil under Central Excise Tariff Act

Ratio Decidendi

Kum-Kum pencil is one of the forms of Kum-Kum and is entitled to the benefit of Notification No. 235/1986-CE; the notification covers all forms since it uses the general term 'Kum-Kum'.

Court Disposition

Appeals allowed. Orders of Tribunal set aside, orders of Collector (Appeals) restored. No costs.

Orders

  • Order of Customs, Excise and Gold (Control) Appellate Tribunal set aside
  • Order of Collector (Appeals) restored