Supreme Court of India
Commissioner of Central Excise, New Delhi v. M/s. Connaught Plaza Restaurant (p) Ltd., New Delhi
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3 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that the ratio of Akbar Badrudin Giwani (supra) does not apply to the facts of the present case.
Judgment, page 34
From the headnote
Central Excise and Tariff Act, 1985 - Chapter 21, Heading 21.05 - "Soft serve" - Classification - Term "ice- cream" under heading 21.05 - Common parlance test - Applicability of- Whether 'soft serve' served at the restaurants/ outlets commonly and popularly known as McDonalds, is classifiable under heading 21.05 (as claimed by the revenue) or under heading 04.04 or 2108.91 (as claimed by the assesseeJ - Held: Headings 04.04 and 21.05 are couched in non-technical terms - Neither the headings nor the chapter notes/section notes explicitly define the entries in a scientific or technical sense -
Authorities it was built on
- 1961 Ramavatar Budhaiprasad Etc. v. Assistant Sales Tax Officer, Akola
- 1988 Collector of Central Excise, Kanpur v. Krishna Carbon Paper Co.
- 1990 Akbar Badrudin Jiwani v. Collector of Customs, Bombay
- 2011 Medley Pharmaceuticals Ltd v. The Commissioner of Central Excise and. Customs, Daman
- 1995 B.P.L. Pharmaceuticals Ltd v. Collector of Central Excise, Vadodara
- 1975 Dunlop India Ltd. v. Union of India and Ors
- 1967 Commissioner of Sales Tax, Madhya Pradesh v. Jaswant Singh Charan Singh
- 2009 Commissioner of Central Excise, Nagpur v. Shree Baidyanath Ayurved Bhawan Ltd.
- 1984 State of Maharashtra v. Baburao Ravaji Mharulkar & Ors.
- 1993 Oswal Agro Mills Ltd. v. Collector of Central Excise and Ors.
- 1990 Bharuch Coconut Trading Co. and Ors. v. Municipal Corporation of the City of Ahmedabad and Others.
- 1985 Indian Aluminium Cables Ltd. v. Union of India & Ors.
- 1997 Mis Reliance Cellulose Products Ltd. v. Collector of Central Excise, Hyderabad
- 2003 M/s. Naturalle Health Products (p) Ltd. v. Collector of Central Excise, Hyderabad
Where later benches applied it
- 2020 Commissioner of Central Excise, Nagpur v. M/s Universal Ferro & Allied Chemicals Ltd. & Anr.ce F G H
- 2018 Commissioner of Central Excise v. Madhan Agro Industries (i) Pvt. Ltd.
- 2022 Commissioner of Customs and Central Excise, Amritsar (punjab) v. M/s D.L. Steels Etc
Of those, 2 relied on · 1 referred to
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