Common parlance classification excludes flush doors from a plywood tariff entry under excise law.

Flush doors were held to be a distinct finished commercial product, made from board, plywood, timber frame, glue and other materials, and therefore not classifiable under Entry 16B of the First Schedule to the Central Excises and Salt Act, 1944. The court applied common parlance and commercial understanding to conclude that a product is not covered by a tariff entry merely because some of its component materials are mentioned there. The phrase "or the like" was confined to the last category in the entry and did not expand the preceding categories to include flush doors, so excise duty was not attracted under that entry.

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Issues: Whether flush doors manufactured by the petitioner fell within Entry 16B of the First Schedule to the Central Excises and Salt Act, 1944, so as to attract excise duty under that entry.

Analysis: Entry 16B covered specified board and plywood products, but a flush door was found to be a distinct finished article composed of board, plywood, timber frame, glue and other materials. In common parlance and commercial sense, the market treats a flush door as different from board or plywood. The presence of a wooden frame and the transformation of the component materials into a separate commercial product meant that the finished article could not be equated with the enumerated goods. The words "or the like" were confined to the last category in the entry and did not enlarge the preceding categories to cover flush doors.

Conclusion: Flush doors were not covered by Entry 16B and could not be assessed to excise duty under that entry.

Ratio Decidendi: For tariff classification, a product must be classified according to its identity in common parlance and commercial understanding; where processing and combination of materials create a distinct finished article not named in the tariff entry, it does not fall within that entry merely because some of its component materials are mentioned there.

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