https://www.taxtmi.com/caselaws?id=84211 Synthetic aluminium oxide imported for use in polishing compositions was treated as outside Notification No. 37/89-Cus., because the exemption for aluminium oxide used in manufacturing grinding wheels and "other abrasive products" was construed as limited to abrasive items similar to grinding wheels. The materials distinguished abrasive compositions, which are primarily cutting preparations, from polishing compositions, which are meant to produce a smooth reflective finish and may involve only incidental abrasive action. The majority applied ejusdem generis to confine the exemption to the intended class and declined to extend it beyond that scope. One Member dissented, viewing polishing as an abrasive function and favouring a broader construction. en-us Sat, 14 Jan 1995 00:00:00 +0530 Wed, 20 Jul 2011 14:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84211 Synthetic aluminium oxide imported for use in polishing compositions was treated as outside Notification No. 37/89-Cus., because the exemption for aluminium oxide used in manufacturing grinding wheels and "other abrasive products" was construed as limited to abrasive items similar to grinding wheels. The materials distinguished abrasive compositions, which are primarily cutting preparations, from polishing compositions, which are meant to produce a smooth reflective finish and may involve only incidental abrasive action. The majority applied ejusdem generis to confine the exemption to the intended class and declined to extend it beyond that scope. One Member dissented, viewing polishing as an abrasive function and favouring a broader construction. Case-Laws Customs Sat, 14 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84211