SIDDESHWARI COTTON MILLS (P) LTD. vs UNION OF INDIA & ANR.

The Supreme Court addressed the interpretation of Section 2(f)(v) of the Central Excises and Salt Act, 1944, concerning the classification of cotton fabric subjected to calendering. The Court held that the principle of 'ejus dem generis' applies, meaning that broader terms following specific terms are limited to the same class as the preceding words. The Court remitted the matter back to the Customs, Excise and Gold (Control) Appellate Tribunal for fresh disposal, emphasizing that the Tribunal had not adequately examined whether calendering constitutes a process that alters the fabric's classification under the statute.