Ordinary meaning governs exemption classification: bendable PTFE sheets are flexible, and a trade notice cannot deny exemption.

A trade notice without statutory force cannot control tariff classification or the scope of an exemption notification. The classification inquiry must be made under the tariff and the notification itself, and an order based only on such a notice cannot stand. In the absence of statutory definitions, the words "rigid" and "flexible" must bear their ordinary meaning; goods capable of being bent are flexible, not rigid. On that basis, PTFE sheets capable of being bent fell within the exempted category and were entitled to exemption.

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Issues: (i) Whether the Trade Notice could govern classification and excisability of the goods. (ii) Whether PTFE sheets capable of being bent were "rigid" or "flexible" for the exemption notification.

Issue (i): Whether the Trade Notice could govern classification and excisability of the goods.

Analysis: The exemption dispute turned on a classification exercise under the tariff and the exemption notification. A trade notice without statutory force could not control the legal classification of the goods or bind the exemption inquiry. The order resting upon that notice could not therefore be sustained.

Conclusion: The Trade Notice could not be relied upon as the basis for denying exemption.

Issue (ii): Whether PTFE sheets capable of being bent were "rigid" or "flexible" for the exemption notification.

Analysis: In the absence of statutory definitions, the words "rigid" and "flexible" had to be given their ordinary meaning. An article that is capable of being bent is flexible, while an article that cannot be bent is rigid. Since the goods were admitted to be capable of being bent, they did not answer the description of rigid sheets and therefore fell within the exempted category.

Conclusion: The goods were flexible, not rigid, and were entitled to exemption.

Final Conclusion: The assessment order and appellate rejection were set aside, and the writ petition succeeded with costs left to each party.

Ratio Decidendi: In the absence of a statutory definition, classification under an exemption notification must be determined by the ordinary meaning of the words used, and goods capable of being bent are not rigid goods.

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