Common parlance test for Kum-kum exemption covers sticker bindis commercially known as Kum-kum.

Exemption notifications for Kum-kum were interpreted according to common or trade parlance, so products commercially known as Kum-kum fell within the exemption. Sticker Kum-kum bindis, described as velvet or circular stickers, were treated as Kum-kum articles because nothing distinguished them from previously covered Kum-kum products. On that basis, the product was covered by Notification No. 235/86-C.E. as amended while it remained in force, and by Notification No. 27/90-C.E. for the remaining period.

---

---

Issues: Whether sticker Kum-kum bindis were covered by the exemption notifications applicable to Kum-kum products.

Analysis: The product was found to be a Kum-kum article in the form of velvet or circular stickers and there was no material to distinguish it from the class of Kum-kum products earlier held to be covered by the Tribunal. The applicable approach was the meaning of the description in common or trade parlance, under which products known commercially as Kum-kum were within the exemption.

Conclusion: The product was held to be covered by Notification No. 235/86-C.E. as amended while that notification remained in force and by Notification No. 27/90-C.E. for the remaining period, in favour of the assessee.

Ratio Decidendi: Exemption entries for Kum-kum are to be construed according to their common or trade parlance meaning, and sticker forms of Kum-kum commercially known as such fall within the exemption.

---