Trade parlance governs excise classification of glass mirrors as glassware under the tariff entry.

For excise tariff classification, the commercial or trade meaning of the goods governs rather than a scientific or technical description. Ordinary glass mirrors were treated as articles commonly dealt with by glassware traders, and the Indian Standard Institution glossary also placed mirrors within glassware; accordingly, glass mirrors are classifiable under Item No. 23A(4) as glassware.

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Issues: Whether glass mirrors are classifiable under Item No. 23A(4) of the Central Excise Tariff as glassware.

Analysis: Classification under the excise tariff was to be determined according to the popular meaning of the goods in trade parlance, not by scientific or technical description. Mirrors were found to be ordinary articles commonly dealt with by glassware traders, and the Indian Standard Institution glossary also treated mirrors as part of glassware. The authorities relied upon by the respondent concerned different statutory entries, specialised articles, or composite goods with distinct uses, and did not displace the ordinary commercial understanding applicable here.

Conclusion: Glass mirrors fall under Item No. 23A(4) of the Central Excise Tariff as glassware.

Ratio Decidendi: For tariff classification, the commercial or trade meaning of the goods governs, and ordinary mirrors, being commonly regarded and dealt with as glassware, are classifiable under the glassware entry.

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