https://www.taxtmi.com/caselaws?id=83322 Knives with cutting blades, serrated or not, were not covered by Notification No. 107/88-C.E. because the exemption description was read as referring to goods akin to fish-knives, butter-knives and similar non-cutting tableware under Heading 82.15, not cutting knives under Heading 82.11; applying noscitur a sociis, the exemption could not be extended by analogy. The knife-cum-scissor sharpener was classified as a hand tool under Heading 82.05, supported by its essential function and chapter notes, and not as an article of plastic under Heading 39.26; trade certificates could not override the tariff description. The note states that the appeals failed on both exemption and classification. 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 Knives with cutting blades, serrated or not, were not covered by Notification No. 107/88-C.E. because the exemption description was read as referring to goods akin to fish-knives, butter-knives and similar non-cutting tableware under Heading 82.15, not cutting knives under Heading 82.11; applying noscitur a sociis, the exemption could not be extended by analogy. The knife-cum-scissor sharpener was classified as a hand tool under Heading 82.05, supported by its essential function and chapter notes, and not as an article of plastic under Heading 39.26; trade certificates could not override the tariff description. The note states that the appeals failed on both exemption and classification. Case-Laws Central Excise Fri, 27 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83322