MILAK BROTHERS vs UNION OF INDIA AND ORS.

The Supreme Court held that the term 'groundnut kernel' in the tariff entry under Item 13 of the Second Schedule to the Indian Tariff Act, 1934, and Item 20 of the Customs Tariff Act, 1975, encompasses all forms of groundnut, including processed varieties. The Court rejected the appellants' argument for a restrictive interpretation based on the product's ability to germinate or yield oil, affirming that processing does not alter the fundamental nature of the product. The appeals were dismissed, confirming the broad applicability of the tariff entry to all groundnut products.