Exemption for Kum Kum extends to pencil form where the notification uses the term in a broad, general sense.

Kum-Kum pencil falls within the exemption for "Kum Kum" under Notification No. 235/1986-C.E. because the term was used in a general sense and was not confined to any particular market form. The notification covered goods such as Kum Kum, Kajal, Sindur, Alta and Mahavar, and the material showed Kum Kum existed in different forms for use as a bindi. As pencil form is also a form of Kum Kum, there was no valid basis to exclude it from the exemption.

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Issues: Whether Kum-Kum pencil is covered by the exemption for "Kum Kum" under Notification No. 235/1986-C.E. and its amendments.

Analysis: The notification exempted goods described as Kum Kum, Kajal, Sindur, Alta and Mahavar and did not confine Kum Kum to any particular market form. The material showed that Kum Kum was available in different forms and was used for making a bindi on the forehead. Since the term "Kum Kum" was used in a general sense, it could not be restricted to powder, liquid or sticker forms alone. The pencil form was also a form of Kum Kum and there was no valid basis to exclude it from the exemption.

Conclusion: Kum-Kum pencil is eligible for the benefit of the exemption notification.

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