2004 (12) TMI 97

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....ue of a Writ of Certiorarifled Mandamus calling for the records relating to the order passed by the 2nd respondent in C. No. V/33/30/19/9B-Adjn dated 3-6-1998, (Order No. 26/98) and quash the same as illegal, perverse and unconstitutional and further direct the 2nd respondent to classify the product, "Shikai powder" under Chapter heading 14 of the Central Excise Tariff Act, 1985 and consequently, ....

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....sable commodity. Seeakkai is a natural product and it is crushed into powder and used for removing oil stains or used for taking oil bath. It is misnomer to call seeakkai as a soapnut. Seeakkai or Arappu thool will not fall under any of the entries as heading even if they are mixed with one or more other elements and used for the purpose of bath or cleaning utensils as the case may be. Nor it will....

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....e excisable commodities. Both the chapters will not apply and therefore the two products are not excisable, though it cannot be ruled out that there was no manufacturing process at all. Therefore, the learned counsel for the petitioner prayed that the impugned order is liable to be quashed as the said goods are not excisable. 4. Learned Senior Central Government Standing Counsel for the respond....

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....eme Court has dismissed the Special Leave Petition filed against the order of the Division Bench of the Karnataka High Court. 6. Where there is a judgment by a learned single Judge of this Court, this Court is bound to follow the same unless it differs from the view (in which case it has to be referred to a Bench) or there is a judgment of the Supreme Court contrary to the same. The judgment re....