Home Case Index All Cases Indian Laws Indian Laws + SC Indian Laws - 2006 (11) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (11) TMI 634 - SC - Indian LawsWhether an entry in a tariff schedule which after specifying the subject matter of the entry and illustrating it with examples by using the word 'like' can be construed as being limited to only the items listed by way of illustration or includes all such products as answer the classification of the entry? Whether the revenue can change the classification of the product from the specific enumerated entry, which was accepted for 13 years to the residuary clause without any change of circumstance and without discharging the burden of proof cast on the revenue to show that the particular product falls in the residuary tariff item and not in the specific enumerated entry?
|