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TMI Blog2001 (7) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... g the direct judgment of this Court in Superintendent of Central Excise v. The Karnataka Soapnut Powder Manufacturers Association [1999 (111) E.L.T. 27 (Kar.)] held that, "Sikekayi powder" (used as a shampoo for cleaning hair) is a taxable commodity under the Central Excise Tariff Act. The adjudicating authority whose order was questioned in the writ petition followed the said judgment. In the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Customs Tariff. However, there is an equivalent Chapter and sub-heading under Central Excise Tariff. It may be an inadvertent mistake. Nevertheless, in the tariff schedule contained in Chapter 33, it may still fall under 33.05 under the residuary item 'others' provided that the manufacture is involved. The Division Bench held in the aforementioned case that such manufacturing operation is invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., Kurnool v. The Commercial Tax Officer, Kurnool (AIR 1961 SC 412). In the result, this petition is allowed and the order of the Tribunal as well as the orders of the authorities which are impugned in this petition are set aside." It is not clear from the said order, which entry or which provision of the Sale Tax Act, the learned Judges were considering. That apart, whether manufacture was i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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