STANDARD PENCILS (P) LTD. vs COLLECTOR OF CENTRAL EXCISE, MADRAS

The court examined whether 'Kum-Kum Pencil' qualifies as 'Kum-Kum' for the purpose of claiming benefits under Notification No. 235/1986-CE. The central issue was whether the product is classifiable under Heading 3304.00 or 3307.00 of the Central Excise Tariff Act, 1985, and whether its pencil form alters its status as 'Kum-Kum'. The court reviewed findings from the Assistant Collector and Collector (Appeals) who considered the product to be 'Kum-Kum' in common parlance.