Search Results Page

Search Results

1 - 9 of 9 (0.19 seconds)
Western Refrigeration Pvt. Ltd. vs Collector Of Customs on 7 February, 1994 cites

Collector Of Central Excise vs Madhu Chemicals on 21 November, 1985

10. The ld. SDR has relied on Bombay Chemicals (P) Ltd. (supra) wherein, it has been held that HSN Explanatory Notes are not binding but are of persuasive value, being reflective of international wisdom and experience in tariff matters, which this was also earlier stated in the case of Madhu Chemicals (supra) International Trade & Commerce. But these rulings are clearly distinguishable, as we are not applying HSN Explanatory Notes for interpreting the wordings in the notification, but are only reiterating the well laid proposition, that for interpreting the wordings of a notification, the tariff entry tinder-standings and rules governing its application do also apply.
Customs, Excise and Gold Tribunal - Delhi Cites 5 - Cited by 6 - Full Document

Bombay Chemicals Pvt. Ltd. vs Collector Of Central Excise on 19 March, 1990

10. The ld. SDR has relied on Bombay Chemicals (P) Ltd. (supra) wherein, it has been held that HSN Explanatory Notes are not binding but are of persuasive value, being reflective of international wisdom and experience in tariff matters, which this was also earlier stated in the case of Madhu Chemicals (supra) International Trade & Commerce. But these rulings are clearly distinguishable, as we are not applying HSN Explanatory Notes for interpreting the wordings in the notification, but are only reiterating the well laid proposition, that for interpreting the wordings of a notification, the tariff entry tinder-standings and rules governing its application do also apply.
Customs, Excise and Gold Tribunal - Delhi Cites 7 - Cited by 4 - Full Document
1