https://www.taxtmi.com/caselaws?id=82923 Kum kum pencils were held classifiable under Heading 3307.90 rather than Heading 3304.00 because they were treated as cosmetic or toilet preparations falling outside the heading for beauty or make-up preparations. The exemption notification for kum kum was also refused because the expression had to be understood in common or trade parlance, and kum kum pencils were not known in the market as kum kum. The stated principle is that tariff classification and exemption entries must be applied according to their plain, common meaning, and an exemption cannot be extended beyond the words used. en-us Fri, 30 Apr 1993 00:00:00 +0530 Fri, 08 Jul 2011 12:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82923 Kum kum pencils were held classifiable under Heading 3307.90 rather than Heading 3304.00 because they were treated as cosmetic or toilet preparations falling outside the heading for beauty or make-up preparations. The exemption notification for kum kum was also refused because the expression had to be understood in common or trade parlance, and kum kum pencils were not known in the market as kum kum. The stated principle is that tariff classification and exemption entries must be applied according to their plain, common meaning, and an exemption cannot be extended beyond the words used. Case-Laws Central Excise Fri, 30 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82923