Excise

Central Excise Tariff Act, 1985

— Section V, Ch. 25 and Rules for Interpretation of the Schedule — Goods classifiable under Ch. 25, held, are not confined to <169>mineral products<170> specified in the title of Ch. 25, (2006) 5 SCC 208-A

Excise

Central Excise Tariff Act, 1985

— Ch. 25, Chapter Note 2 and Heading 28.25 — Scope of Ch. 25 — In order to be classifiable under Ch. 25, held, the goods need not be necessarily manufactured out of raw materials classifiable under Ch. 25 — Residuary by-product <169>denatured salt<170> obtained in the course of manufacture of hydrazine falling under Heading 28.25, held, classifiable under Ch. 25, (2006) 5 SCC 208-B

Excise

Central Excise Tariff Act, 1985

— Heading 25.01 and Chapter Note 2 — Scope of Heading 25.01 — In order to be classifiable under Heading 25.01, held, the goods need not be necessarily free from impurities — Effect of the bracketed portion in Chapter Note 2 explained, (2006) 5 SCC 208-C

Excise

Central Excise Tariff Act, 1985

— Headings 25.01, 38.24 (formerly 38.23) and Schedule & Rules for Interpretation of the Schedule, Rr. 2(b) & 3(a), (b) — Heading 25.01 or 38.24 (formerly 28.23) — Byproduct <169>denatured salt<170> obtained during the manufacture of Hydrazine covered by Ch. 38, held, classifiable under the specific Heading 25.01 and not under the residuary Heading 38.24 (formerly 38.23), (2006) 5 SCC 208-D

Excise

Central Excise Tariff Act, 1985

— Schedule and Rules for Interpretation of the Schedule — Nature of the said rules — Held, they are part of the Act, (2006) 5 SCC 208-E

Excise

Classification of goods

— Nature of the question of, and onus of proof — Classification of goods, held, is a matter relating to chargeability and the burden of proof is squarely upon the Revenue — In case of dispute between the assessee and the Revenue on the applicability of a particular entry to the goods, held, the Revenue has to adduce proper evidence, (2006) 5 SCC 208-F