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TMI Blog1989 (8) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... oth are provisional assessments. "Nirma" is a widely marketed washing powder. The petitioner (assessee) is engaged in the sale of "Nirma". The sole controversy that arises for consideration is whether "Nirma" can be taxed under entry 82 of the First Schedule to the Act, or will it attract liability only at the general rate under section 5 of the Act? 2.. Entry 82 of the First Schedule to the Act provides as follows: "Goods in respect of which single point tax is leviable under sub-section (1) or sub-section (2) of section 5. -------------------------------------------------------------------------- Sl. No. Description of goods Point of levy Rate of tax. -------------------------------------------------------------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, the specification of "detergent powder" will take within its fold all washing powders. The connotation of the word "detergent powder" only means, that it is a "cleanser" and a "washing powder". In construing the relevant entry in the Act one has only to approach the question as to how in common parlance the entry is understood. The fact that the manufacturer or the assessee has marketed the goods as washing powder will not determine under which entry the goods fall under the Act. 4.. On hearing the rival contentions, we are of the view that "Nirma" marketed by the revision petitioner is a "detergent powder ". The words "detergent" and "washing powder" have been given very many shades of meanings in standard dictionaries. Per "The Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er means: "a powder of washing (as a soap powder or a powder containing a synthetic detergent and alkaline builder)". 5.. On a review of the dictionary meaning, it is fairly clear that when the words "detergent powder" are used in entry 82 of the First Schedule to the Act, all that is meant is: "it is a powder, which cleanses or is used for washing purposes". In substance, it is a powder used for removing dirt, etc., other than a soap for washing purposes. In that perspective, we have no doubt that "Nirma" the washing powder will be taken in by the relevant entry 82 of the First Schedule to the Act. The fact that the goods are marketed by stating that "it is a washing powder" cannot determine the real nature of the goods. The commodity, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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