https://www.taxtmi.com/caselaws?id=40796 A tariff entry introduced by the word "namely" was treated as exhaustive, so classification had to match the specific goods listed. Applying technical materials and trade specifications, the Court held that candies are boiled or cooked confectionery, while lozenges are made by a cold process without preliminary boiling or cooking; lozenges therefore did not fall within "candies" under Item 1-A(1) and the excise classification was unsustainable. On refund, duty paid under a mistaken understanding of liability was treated as a mistake of law, and refund relief was recognised to the extent permitted, with the claim directed to be reconsidered on that legal footing. en-us Wed, 05 Dec 1979 00:00:00 +0530 Fri, 14 May 2010 17:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40796 A tariff entry introduced by the word "namely" was treated as exhaustive, so classification had to match the specific goods listed. Applying technical materials and trade specifications, the Court held that candies are boiled or cooked confectionery, while lozenges are made by a cold process without preliminary boiling or cooking; lozenges therefore did not fall within "candies" under Item 1-A(1) and the excise classification was unsustainable. On refund, duty paid under a mistaken understanding of liability was treated as a mistake of law, and refund relief was recognised to the extent permitted, with the claim directed to be reconsidered on that legal footing. Case-Laws Central Excise Wed, 05 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40796