TaxTMI 
TaxTMI 
2026 (5) TMI 1747
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....cation No.01/2017 dated 28.06.2017. The goods were assessed and cleared for home consumption, however, during the post clearance audit the authorities found that the appellant was not eligible for the benefit of the notification and accordingly show-cause notice dated 06.07.2019 was issued denying the benefit of the said Notification. The Commissioner in the impugned order after analyzing the details of the imports and the said Notification partially drops the demand and confirms the demand of duty of Rs. 25,76,235/- along with interest for the products imported under Annexure I & II of the show-cause notice and also imposes penalty of Rs.50,000/- under Section 117 of the Customs Act, 1962. Aggrieved by this order, the appellant is in appea....
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....lights or fixtures including LED lamps" and not LED lights or fixtures fitted with or containing LED lamps; that it means not only LED lights / fixtures but also LED lamps are classifiable under said Sl no.226. I find that this contention is not tenable for the reason that the plane reading of it suggest that it is LED Lights or fixtures including LED lamps only are falling under the said SL no.226. Moreover, Light-emitting diode (LED) lamps are specificically classifiable under Customs Tariff Heading (CTH) 85395000 and under IGST SI no. 205 of the schedule II of notification No. 1/2017, ibid The relevant tariff item description and IGST Schedule SL no. are as given below: CTH 8539500. Tariff Item Description of goods Unit....
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....the said Notification at Sl. No. 226 reads as follows: S. No. Chapter/Headings/ Subheading/Tariff item Description of Goods 226 9405 LED lights or fixtures including LED lamps 5. In the case of Hon'ble Supreme Court in the case of Tamil Nadu Kalyana Mandapam Assn. vs. Union of India: 2004 (167) ELT 3 (S.C.) at para 49 explaining the phrase 'including' observes as follows: "49. The phrase "including" has also been construed to expand the definition as held by this Court in Regional Director, Employees' State Insurance Corporation v. High Land Coffee Works of P.F.X. Saldanha and Sons & Anr. (1991) 3 SCC 617 at 618 observed as under : "The word "include" in the statutory definition is generally used to....
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....ion to consider an entry which was as specific as "medicated Talcum Powder". Undeniably, talcum powder is made from talc [27 https:// www.britannica.com/science/talc (last accessed on 02 May 2023 at 9.30 PM], which is a "common silicate material that is distinguished from almost all other minerals by its extreme softness" According to the literature made available to the court, there are medicinal ingredients in Nycil prickly powder, which is also manufactured under a Drug License. Yet, the State Legislature, in Entry 127, thought it fit to include, while dealing with cosmetics, such as shampoos, "talcum Powder including medicated talcum powder." There can be no two opinions that talcum powder ipso facto is classifiable as a cosmetic. Yet, ....
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....des" has different meanings in different contexts. Standard dictionaries assign more than one meaning to the word "include". Webster's Dictionary defines the word "include" as synonymous with "comprise" or "contain". Illustrated Oxford Dictionary defines the word "include" as: (i) comprise or reckon in as a part of a whole; (ii) treat or regard as so included. Collins Dictionary of English Language defines the word "includes" as: (i) to have as contents or part of the contents; be made up of or contain; (ii) to add as part of something else; put in as part of a set, group or a category; (iii) to contain as a secondary or minor ingredient or element. It is no doubt true that generally when the word "include" is used in a definition claus....