U.O.I. vs SONIC ELECTROCHEM P. LTD.

The Supreme Court considered whether the plastic body of Electro Mosquito Repellant (E.M.R.) and 'Fragrant Mats' are chargeable to excise duty under the Central Excise Tariff Act, 1985. The High Court had previously quashed show cause notices on the grounds that the plastic body did not constitute 'goods' and the mats did not fit the specific sub-heading description. The central issue is the classification of these items for the purpose of excise duty liability.