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Tetragon Chemie (P) Ltd. And Ors. vs Cce And Ors. on 13 November, 1998 Equivalent

relevant tariff entries that have been referred to by both the learned counsel. |“Chapter 4 |Dairy Produce, etc. |312 | | | | | |04.04 |Other dairy produce; Edible products ... General Rules of Interpretation which states that a specific entry shall prevail over a general entry, ‘soft serve’ will fall under heading 04.04 since

origin, the same need not be acted upon. The learned Assistant Solicitor General also circulated certain report on the nature of Avian Influenza taken from ... sanitary import permit and with general guidelines issued by the Department of Animal Husbandry and Dairying from time to time. (ii) After inspection and testing

dairy products. There is a reference to dried malted milk which naturally contains malts and dextrines. Fluid or market milk is generally considered to refer ... entries : Mr. C. Natarajan compares entry 103 (viii) with entries like 116 and 120 of the First Schedule to the Tamil Nadu General Sales

entry that we are required to construe. 4. Mr. Jetly also drew our attention to "A Dictionary of Dairying" by J. G. Davis ... dairy industry. The explanations so provided do not have any bearing on the interpretation of an entry in a Statute such as the Sales

petitioner that it is a well established principle that in construing an entry in a taxing statute resort should be had not to the technical ... 78and Others v. Gujrat Woollen Felts Mills , and M/s. Healthways Dairy Products Co. v. Union of India , . In all these cases, it is contended

would have to be read as eating into the exemption for “tobacco” generally, and that therefore, on and from this date, Pan Masala which includes ... entries, one general and another specific, the general entry must give way to the specific entry. The exemption entry being general in nature, therefore, must

petitioner that it is a well established principle that in construing an entry in a taxing statute resort should be had not to the technical ... India and others v. Gujarat Woollen Felt Mills . and M/s. Healthways Dairy Products Cc v. Union of India . In all these cases

decisions of the Supreme Court and this court that items or entries in taxing statutes inclusive of terms or expressions used therein which ... meaning [see ( 1) Union of India and Anr. v. Delhi Cloth and General Mills

M/S. Yakult Danone India P. Ltd vs Commissioner Of Customs, Mumbai-I on 22