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TMI Blog1993 (10) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... sing of adhesive plastic rounds of different colours and shapes which were known in the market as Bindi could not be deemed as Kum Kum covered by Notification No. 235/86. He observed that only Sindur (Vermilion) used by Hindu ladies is known as Kum Kum . 2. On behalf of the appellants Shri J.F. Pochkhanwala, the learned Advocate appeared before us. He stated that the documents listed in their Miscellaneous application No. E/158/92-C which had been permitted to be taken on record vide Order No. 63/93-C showed that in various letters addressed by the appellants to the Department it was stressed that the appellants activity did not constitute manufacture within the meaning of Section 2(f) of the Act, since they were only acquiring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir subsequent claim that they were only procuring large sized strips with PVC stickers pasted on them for cutting out smaller strips and packing them was an afterthought. He pleaded that under these circumstances the appellants claim that their activity did not amount to manufacture within the meaning of Section 2(f) merits rejection. He further contended that the appellants contention that their product has to be deemed as Kum Kum covered by Notification No. 235/86 has no force since PVC Velvet gummed sticker or Bindi was different from Kum Kum which in common or trade parlance means Sindur or Vermilion which is used by Hindu ladies for making a spot on their forehead. On these grounds he pleaded for the rejection of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e up preparations has to be ruled out. It is seen that in the case of Commissioner of Sales Tax v. Ciba India Ltd. reported in 1985 (5) ECC 242 the Hon ble Bombay High Court while examining the meaning of the terms Cosmetic and Toilet preparations has made the following observations: We have examined the meanings given to the terms cosmetic", toilet and toilet powders in the Shorter Oxford English Dictionary (1955) at pages 401 and 2205 respectively. Chambers Twentieth Century Dictionary of the English Language (Second Unabridged Edition). It is not necessary to set out all these meanings here, as it would serve no purpose. Suffice it to say that these meanings indicate that the term cosmetic is primarily applied to any prepar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in Column (3) thereof. S1. No. Description of Goods Rate of duty (1) (2) (3) 1. Kum-Kum Nil 2. Kajal (i) in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power. Nil (ii) Others 15% (Notification No. 235/86-C.E., dated 3-4-1986 as amended by Notification No. 323/186-C.E., dated 22-5-1986)" On a plain reading of the Notification it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be used by ladies as a device for making a coloured mark on the forehead, it is common knowledge that it is not known in common or trade parlance as Kum Kum . The test of common or trade parlance in respect of any commodity is as to how it is known by persons who commonly deal or trade in it. It cannot be denied that if one asks for Kumkum in the market he is not likely to be offered Kumkum pencil . Under these circumstances we are of the view that Kumkum pencils cannot be deemed as eligible for exemption under Notification No. 323/86, dated 22-5-1986 which specifies only Kumkum unlike the entry Kumkum including liquid kumkum in Schedule A of the Bombay Sales Tax Act which came up for interpretation by the Hon ble High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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