Common parlance test governs goods classification; aluminium and iron PP caps were held outside the term "corks".

For goods classification under a taxing notification, the controlling test is the common parlance or commercial understanding of the commodity, not its scientific or dictionary meaning. On that basis, aluminium and iron PP caps used to close bottles from outside were held not to fall within the entry "corks," because the notification treated cork as distinct from other sealing devices and commercial usage denotes a cork-based stopper. A departmental circular could not override the legal meaning of the entry or the judicial interpretation applied to it. The goods were therefore liable to tax as an unclassified item, and the Tribunal's classification was upheld.

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Issues: Whether PP caps made of aluminium and iron are covered by the entry "corks" under the relevant notification, or are liable to be taxed as an unclassified item.

Analysis: For classification of goods, scientific or dictionary meaning is not decisive; the controlling test is the common parlance or commercial understanding of the commodity. The notified entry used the word "corks" as a standalone item, and the surrounding notification language also distinguished containers sealed "with a cork or otherwise", indicating a contrast between cork and other sealing devices. The material showed that the aluminium and iron PP caps manufactured by the applicant were used as caps to close bottles from outside, whereas cork in commercial sense denotes the customary cork-based stopper or allied product. The reliance on a departmental circular was of no , as a circular cannot override the law or the judicial interpretation of the entry.

Conclusion: PP caps made of aluminium and iron are not "corks" within the notified entry and are liable to tax as an unclassified item.

Final Conclusion: The revision was rejected after upholding the Tribunal's view on classification and taxability.

Ratio Decidendi: In goods classification, the decisive test is the common parlance or commercial meaning of the commodity, and a notified entry must be applied according to that understanding rather than dictionary or technical meaning.

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