said decision of the Supreme Court to state that all separately defined chemical compounds are classifiable under Chapter 28 and 29 depending on their composition ... some extent it gives relief to import of chemicals, if they are separate chemically defined compounds. When there is specific description of the commodities
Tariff Entry 2936 under Chapter Note 1(a) as follows:
Separate chemically defined compound------ which does not contain other substances deliberately added during or after ... that the headings of the chapter would apply to separate chemical elements and separate chemically defined compounds. The show cause notice itself states that goods
under CTH 3105 9090 as claimed by the appellant or as separate chemically defined compound classifiable under CTH 2922 4990 as held by the adjudicating
Nokia India Private Ltd vs The Deputy Commissioner (Ct)-Iv on 9 December, 2014
Author
forms, by any industrial process or means, whether manual, mechanical
or chemical, separate or combined, which in the finished article appeal
to and are judged ... mere
mechanical device, and does not include any trade mark as defined in
clause (v) of sub-section (1) of Section 2 of the Trade
M/S Deccan Chronicles Holdings Limited vs The Union Of India on 8 May, 2014
subsisting copyright.
The words "article" and "design" are defined in the Designs Act
thus:
2. Definitions
14 of 37
::: Downloaded ... forms, by any industrial process or means,
whether manual, mechanical or chemical,
separate or combined, which in the finished
article appeal to and are judged
forms, by any industrial process
or means, whether manual, mechanical or chemical, separate
or combined, which in the finished article appeal to and are
judged ... mere mechanical device, and does not include any trade
mark as defined in clause (v) of sub-section (1) of Section 2
of the Trade
related provisions in the Copyright Act,
1957 .
9. 'Design' is defined as per Section 2(d) of the Designs Act, 2000 and
which ... forms, by any industrial
process or means, whether manual, mechanical or chemical, separate or
combined, which in the finished article appeal to and are judged
cannabis (hemp)" means -
(a) charas, that is, the separated resin,
in whatever from whether crude or
purified, obtained from the cannabis plant
and also ... propriety name has been
defined as cannabis and cannabis resin having
the chemical name Charas, Hashish Extracts and
Tinctures of Cannabis. While
