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Muddeereswara Mining Industries vs Commissioner Of Income-Tax on 28 March, 1993 cites

Akbar Badruddin Jiwani vs Collector Of Customs on 14 August, 1989

In Akbar Badruddin Jiwani of Bombay v. Collector of Customs, , the question was whether the word "Calcareous monumental stone or building stones of more than 2.5 specific gravity" as mentioned in tariff item No. 25.15 comes within the purview of restricted item mentioned in item No. 62. The Supreme Court pointed out that the calcareous stone mentioned has to be taken in its scientific and technical sense because the stone has been described as of an apparent specific gravity of 2.5 or more. Since a scientific description is given in the entry, the Supreme Court held that a scientific meaning should be given. Therefore, the term "marble" was also interpreted accordingly. In this connection, the following observations at page 1590 are relevant :
Customs, Excise and Gold Tribunal - Mumbai Cites 2 - Cited by 7 - Full Document

Oswal Agro Mills Ltd. vs Collector Of Central Excise on 27 February, 1991

In Oswal Agro Mills Ltd. v. Collector of Central Excise , the Supreme Court held that "toilet soap" fell within the scope of the term "Soap, household and laundry" as against "soap, other sorts". While proceeding to hold that "toilet soap" is a household soap, as found in the tariff entry, for purposes of the Central Excises and Salt Act, the court observed :
Customs, Excise and Gold Tribunal - Delhi Cites 1 - Cited by 1 - Full Document
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