TMI Blog2004 (12) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, declare that the product, "Shikai powder" sold by the petitioner is not eli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 fall under other items as the expression has to be read ejusdem generis. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo 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 respondents submitted that a Division Bench of the Karnataka High Court has held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 relied on by the learned Senior Central Government Standing Counsel is the judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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