https://www.taxtmi.com/caselaws?id=46337 Kum-Kum pencil falls within the exemption for "Kum Kum" under Notification No. 235/1986-C.E. because the term was used in a general sense and was not confined to any particular market form. The notification covered goods such as Kum Kum, Kajal, Sindur, Alta and Mahavar, and the material showed Kum Kum existed in different forms for use as a bindi. As pencil form is also a form of Kum Kum, there was no valid basis to exclude it from the exemption. en-us Thu, 19 Sep 2002 00:00:00 +0530 Sat, 17 Jul 2010 12:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46337 Kum-Kum pencil falls within the exemption for "Kum Kum" under Notification No. 235/1986-C.E. because the term was used in a general sense and was not confined to any particular market form. The notification covered goods such as Kum Kum, Kajal, Sindur, Alta and Mahavar, and the material showed Kum Kum existed in different forms for use as a bindi. As pencil form is also a form of Kum Kum, there was no valid basis to exclude it from the exemption. Case-Laws Central Excise Thu, 19 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46337