2002 (1) TMI 68

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....ms, Excise and Gold (Control) Appellate Tribunal and they have to be allowed and the matters remanded for re-consideration by that Tribunal because, principally, the Tribunal has declined to place reliance upon the Explanatory Notes in the H.S.N. stating that, at best, these have only persuasive value. 2. This Court in Collector of Central Excise, Shillong v. Wood Craft Products Limited [1995 (....

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.... board. Since the Central Excise Tariff Act, 1985 is enacted on the basis and pattern of the HSN, the same expression used in the Act must, as far as practicable, be construed to have the meaning which is expressly given to it in the HSN when there is no indication in the Indian Tariff of a different intention." Clearly, therefore, the HSN Explanatory Notes are entitled to far greater considera....