Commercial meaning of "silver" governs tariff classification; matter remitted for evidence on trade understanding.

The expression "silver" in Tariff Item 24 was construed by reference to its commercial meaning, not as limited to silver metal or ingots. Goods commonly understood in trade as silver would fall within the entry and qualify for the exemption notification; goods not so understood would fall outside it and be classified under the residuary or another specific tariff item. Because the factual question of commercial understanding had not been fully examined, the matter was remitted to the Tribunal to permit evidence and decide classification afresh on that basis.

---

---

Issues: Whether the expression "silver" in Tariff Item 24 covered only silver as a metal or extended to all articles of silver as understood in the commercial world for the purpose of exemption and classification.

Analysis: The term "silver" in Tariff Item 24 was construed broadly rather than as confined to ingots or silver as a pure metal. The controlling consideration was how the goods were known to persons dealing in them in the commercial world. If the articles were generally understood as silver, they would fall under Tariff Item 24 and attract the exemption notification; if not, they would fall outside that entry and be liable to be considered under the residuary clause or any other specific tariff item. As the factual question of trade understanding had not been fully examined, evidence was required on that aspect.

Conclusion: The matter was remitted to the Tribunal to permit evidence on the commercial understanding of the goods and to dispose of the classification issue afresh on that basis.

---