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Documents citing Wiltech India Ltd. vs Collector Of Central Excise on 9 March, 1995

Indal Hydro Extrusions Ltd. vs Commissioner Of Cus. on 7 December, 2005

It has been held that an expression used in taxing statute for describing a commodity, it is generally given to a person in the trade or in the market of commodity and in the sense the person conversant with the subject matter of statute and dealing with it would attribute to it. In the Which India Ltd. (supra) case, the Apex Court held that Plastic razor is not wholly made of plastic but of plastic and iron rods not treatable as made wholly from plastic, hence it cannot be treated as "articles of plastic".
Customs, Excise and Gold Tribunal - Bangalore Cites 6 - Cited by 0 - Full Document

The Commissioner Of Sales Tax vs M/S.Dev Enterprises Limited on 24 June, 2011

This decision was followed in a subsequent judgment of the Supreme Court in Wiltech India Ltd. vs. Collector of Central Excise.6 In that case, the Tribunal has held, following the decision in Geep Flashlight that a razor manufactured by the Appellant was not wholly made 6 1996(84) E.L.T.5 (S.C.) ::: Downloaded on - 09/06/2013 17:23:52 ::: VBC 18 stsa23.10-24.6 of plastic, but was made of plastic with an iron rod and could not, hence, be covered by an exemption notification. The Supreme Court noted in appeal that while the handle of razor was made of plastic, the hollow portion was filled with an iron rod running through the length of the handle. Hence, the Tribunal was held to be right in holding that the razor could not be said to be made wholly from plastic, but it was made of plastic with an iron rod and was not hence, covered by the notification in question.
Bombay High Court Cites 9 - Cited by 3 - D Y Chandrachud - Full Document
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