https://www.taxtmi.com/caselaws?id=83322 Exemption for knives under Notification No. 107/88-C.E. was confined to goods corresponding to Heading 82.15, such as fish-knives, butter-knives and similar kitchen or tableware, rather than cutting knives under Heading 82.11. Applying noscitur a sociis, the exemption did not extend to cutting knives. A knife-cum-scissor sharpener was classifiable as a hand tool under Heading 82.05 because its essential function, working edge, tariff description and Chapter 82 notes established its character as a sharpener, not an article of plastic under Heading 39.26. Trade certificates could not override the tariff and chapter notes. en-us Fri, 27 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 16:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83322 Exemption for knives under Notification No. 107/88-C.E. was confined to goods corresponding to Heading 82.15, such as fish-knives, butter-knives and similar kitchen or tableware, rather than cutting knives under Heading 82.11. Applying noscitur a sociis, the exemption did not extend to cutting knives. A knife-cum-scissor sharpener was classifiable as a hand tool under Heading 82.05 because its essential function, working edge, tariff description and Chapter 82 notes established its character as a sharpener, not an article of plastic under Heading 39.26. Trade certificates could not override the tariff and chapter notes. Case-Laws Central Excise Fri, 27 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83322