https://www.taxtmi.com/caselaws?id=219134 The SC held that soft serve is classifiable under tariff heading 2105.00 as ice-cream, rejecting the assessee's classification under heading 2108.91. The Court applied the common parlance test, emphasizing that in the absence of a statutory definition, terms must be understood in their commercial sense rather than scientific or technical meanings. The Tribunal erred in its classification. The assessee's alternate plea for exemption under Notification No. 16/2003-CE (NT) was not entertained as it was not raised before the Tribunal, and even if considered, the notification did not apply since excise duty was payable and levied during the relevant period. The appeal was dismissed and decision was against the assessee. en-us Tue, 27 Nov 2012 00:00:00 +0530 Thu, 07 Aug 2025 15:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219134 The SC held that soft serve is classifiable under tariff heading 2105.00 as ice-cream, rejecting the assessee's classification under heading 2108.91. The Court applied the common parlance test, emphasizing that in the absence of a statutory definition, terms must be understood in their commercial sense rather than scientific or technical meanings. The Tribunal erred in its classification. The assessee's alternate plea for exemption under Notification No. 16/2003-CE (NT) was not entertained as it was not raised before the Tribunal, and even if considered, the notification did not apply since excise duty was payable and levied during the relevant period. The appeal was dismissed and decision was against the assessee. Case-Laws Central Excise Tue, 27 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219134