Supreme Court · 2012 INSC 545 · Decided 27 November 2012
Commissioner of Central Excise, New Delhi v. M/S. Connaught Plaza Restaurant (P) LTD., New Delhi
- Court
- Supreme Court of India
- Citation
- 2012 INSC 545 · [2012] 11 S.C.R. 365
- Case number
- CIVIL APPEAL No. 5307/2003
- Decided
- 27 November 2012
- Bench
- D.K. JAIN, J.S. KHEHAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35L
Headnote
A B Central Excise and Tariff Act, 1985 - Chapter 21, Heading 21.05 - "Soft serve" - Classification - Term "ice- C cream" under heading 21.05 - Common parlance test - Applicability of- Whether 'soft serve' served at the restaurants/ outlets commonly McDonalds, is classifiable under heading 21.05 (as claimed by the revenue) or under heading 04.04 or 2108.91 (as claimed by the D assesseeJ - Held: Headings 04.04 and 21.05 are couched in non-technical terms - Neither the headings nor the chapter notes/section notes explicitly define the entries
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)