Ordinary trade meaning of "terracotta" governs tariff classification; glazed clay tableware remains classifiable as glazed clayware.

Glazed tableware made from clay and fired with glaze was held not to fall within "terracotta" in Explanation I to Item 23B, because that term bears its ordinary tariff meaning and ordinarily refers to unglazed reddish clay articles rather than glazed utility ware. The goods therefore remained classifiable as glazed clayware under Item 23B and were not excluded from that item. Applying ordinary commercial and trade usage, the broader meaning urged by the assessee was rejected, and the manufacturer's recent invoices could not displace authoritative usage. The appellate order was set aside and the Assistant Collector's classification restored.

---

---

Issues: Whether glazed tableware such as cups, saucers and plates manufactured from clay and fired with glaze fell within the expression "terracotta" in Explanation I to Item 23B of the Central Excise Tariff Schedule, and were therefore excluded from Item 23B as contended by the assessee, or whether they were correctly classifiable as glazed clayware under Item 23B as contended by the Revenue.

Analysis: The expression used in the tariff was "terracotta" and not "terracotta ware". The term had to be understood in its ordinary tariff sense and not by extending it to every article made from clay. The various dictionaries, encyclopaedias and technical texts showed that terracotta ordinarily denoted unglazed reddish clay articles, including ornamental objects, architectural materials and certain crude utility vessels, but not glazed tableware. Although some references showed that terracotta could be used in a broader sense, the general trend of authority supported a narrower meaning. The fact that the goods were glazed, tableware in character, and similar to other glazed ware covered by Item 23B, made them inconsistent with the ordinary understanding of terracotta. The court also held that recent invoices and descriptions by the manufacturer could not outweigh authoritative usage. Applying the tariff language and the ordinary commercial meaning, glazed terracotta tableware was not excluded by the term "terracotta" in Explanation I.

Conclusion: The goods were correctly classifiable as glazed clayware under Item 23B of the Central Excise Tariff Schedule and not as terracotta excluded from that item.

Final Conclusion: The appeal succeeded, the order of the Collector (Appeals) was set aside, and the Assistant Collector's classification was restored.

Ratio Decidendi: In tariff classification, a specific exempting or excluding term must be construed according to its ordinary accepted meaning in trade and common usage, and glazed tableware will not fall within a narrower excluded category of unglazed terracotta unless that meaning clearly encompasses such goods.

---