Commercial parlance test excludes industrial tower packings from porcelainware classification under the Central Excise Tariff.

Intalox saddles, Rasching rings and unglazed balls used as tower packings in chemical and allied industries were held not to be porcelainware or chinaware under Item 23B(4) of the Central Excise Tariff Schedule. The goods were described as dull white, rough surfaced and unglazed, and their composition did not support treatment as porcelain in the commercial sense. Applying the settled popular or commercial parlance test for tariff classification of common goods, the expression porcelainware could not extend to specialised industrial articles not ordinarily sold or bought as porcelainware. The Appellate Collector's classification was upheld and the Revenue's contrary contention rejected.

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Issues: Whether intalox saddles, Rasching rings and unglazed balls were classifiable under Item 23B(4) of the Central Excise Tariff Schedule as porcelainware or chinaware.

Analysis: The goods were specialised articles used as tower packings in chemical and allied industries. The material on record showed that they were dull white, rough surfaced and unglazed, and the indicated composition did not support treating them as porcelain in the commercial sense. Applying the settled test that tariff entries for common goods must be understood in popular or commercial parlance, the expression porcelainware could not extend to articles of specialised industrial use which would not ordinarily be sold or bought as porcelainware. The prior order upholding classification as non-dutiable was also consistent with this view.

Conclusion: The goods were not porcelainware and did not fall within Item 23B(4); the classification adopted by the Appellate Collector was upheld, against the Revenue.

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