Ors1 directed that the candidates who had
used blades and whiteners while answering the answer
papers of the main examination were disqualified and their
names ... Others2 ), it was ruled that those
who had used blades and whiteners ought not to have been
disqualified. However, by that time, the process
certain candidates inter alia on
the ground that said candidates had used whitener/blade while answering questions
in the main examination. It was submitted that ... authorities
to exclude the names of all those candidates who had used whitener/blade in the
main examination. In the light of this decision
prepared and put up" had been struck off
with whitener. The learned authorised representative further drew our attention to
page 15 of the assessee ... assessee which was copy of the order sheet recording
where the whitener has been applied. The same was verifiable with the original
produced
Jyothy Laboratories Ltd.
2
“Ujala Supreme” is a fabric whitener and “Ujala Stiff and Shine” is a
liquid fabric stiffener. The product “Ujala Supreme ... described as
fabric whitener for supreme whiteness of clothes, and “Ujala Stiff and
Shine” is given the description, liquid fabric whitener for crisp and
shining
distributor of the products in Kerala. While Ujala
Supreme is a fabric whitener, Ujala Stiff and Shine is a liquid fabric
stiffner. The product samples ... bottles
contain the description of the products as follows:
Ujala Supreme: Fabric Whitener-
For Supreme Whiteness of Clothes.
Ujala Stiff and Shine: Liquid Fabric Whitener
mandamus commanding the respondents to exclude the candidates who have used whitener/blade in their answer script (OMR sheets) of the main examination for selection ... mandamus, commanding the respondents not to allow such candidates, who have used whitener/blade in their answer scripts (OMR sheets) of the main written examination
noticeably lessening the brightness of the white, optical agents are employed. Optical whitening agents have been described in the booklet as "fluorescent organic compounds ... stuffs". It says:
Thus a fabric treated with an optical whitening agent reflects more visible light than one not so treated
example Close up Red, Close up Blue, Close up Green, Close up Whitening and Pepsodent, Signal, Aim etc. falling under Chapter 33 of the Central ... prescribed proforma were filed.
1.4 A new product 'Close up Whitening' was introduced and was claimed as a Dental Cleaner falling under Heading
date was written as "3rd April, 2010" after using whitener. The back of
the page shows the date as 15.3.2010. In other words ... date of
15.3.2010 was changed to 3rd April, 2010 by using the whitener. Further, the
typed technical proposal contained No. FIN-BUG/2010/0001
From July 01, 2001, a new product known as 'Close-Up Whitening' was
introduced by the assessee. The assessee classified this product under ... treated the aforesaid
classification as erroneous as according to it Close-Up Whitening also
falls under Chapter sub-heading 3306.10 and not 3306.90. It also
