M/S Saluja And Company vs State Of Haryana And Ors on 13 March, 2020
11. It is submitted that when there is specific entry which covers the product,
there is no occasion to resort to the entry governing 'unclassified items'.
Reliance is placed on the decisions of the Supreme Court in HPL
Chemicals Ltd. v. CCE (2006) 5 SCC 208 and Dunlop India & Madras
Rubber Factory Ltd. v. Union of India 1983 (13) ELT 1566 (SC).