Aeon'S Construction Products Ltd. vs Commissioner Of C. Ex. on 23 September, 2004
The reliance placed by ld. Counsel on Vinayaka Impex (supra) is, therefore, misconceived. We also do not think that the instant case is a good case for application of the rule of "noscihir a sociis" nor for invoking HSN explanatory notes. The rule of "noscitur a sociis" means that, when two or more words which are susceptible to analogous meaning are coupled together, they are understood to be used in their cognate sense. Such words should take colour from each other i.e. the more general gets restricted to a sense analogous to the less general.