Commercial parlance test guides tariff classification of copper alloy hollow rods, placing them under the specific entry over the residuary one.

Hollow rods or bars manufactured from copper alloys, when known in trade by that description, fall within the specific tariff description for bars and similar copper products in crude form rather than the residuary tariff entry. Applying the commercial parlance test and the product's nature, the specific entry prevails where the goods answer its description, and a residuary classification cannot be used merely because an alternative description is possible. The authorities were therefore wrong to classify the goods under the residuary item, and the proper classification was under Tariff Item 26A(1).

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Issues: Whether hollow rods/bars manufactured from copper alloys were classifiable under Tariff Item 26A(1) of the Central Excise Tariff or under Tariff Item 68.

Analysis: The goods were found to be hollow rods/bars known in the market by that description. Tariff Item 26A(1) covered bars and similar copper products in crude form, while Tariff Item 68 was the residuary entry. Applying the commercial parlance test and the nature of the product, the proper classification was under Tariff Item 26A(1), not the residuary item. The authorities below were therefore in error in placing the goods under Tariff Item 68.

Conclusion: The classification of the goods under Tariff Item 68 was and the goods were held to fall under Tariff Item 26A(1), in favour of the assessee.

Ratio Decidendi: A product known in trade as hollow rods/bars, when answered by the descriptive scope of a specific tariff item, cannot be shifted to the residuary entry merely because it is also capable of alternative description.

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