Common parlance test governs tariff classification of glass tiles as mosaic tiles when trade identity matches the tariff description.

Glass tiles manufactured from glass powder were classified by reference to their commercial identity rather than their physical composition alone. Where the tariff entry for mosaic tiles adopted a trade description and no restrictive definition applied, the common parlance and trade parlance test controlled classification. Unicolour and designed tiles were known in trade as mosaic tiles and sold as building materials, so they did not fall under glass and glassware merely because they were made of glass. The view that unicolour tiles became mosaic tiles only when fixed in a pattern was rejected, and the tiles were correctly classifiable as mosaic tiles.

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Issues: Whether the glass tiles manufactured by the assessee were classifiable under Tariff Item 23-A as glass and glassware, or under Tariff Item 23-D as mosaic tiles.

Analysis: The disputed goods were manufactured from glass powder and the relevant tariff entry for mosaic tiles adopted the commercial description of the goods. Evidence placed on record showed that unicolour as well as designed tiles were known in trade parlance as mosaic tiles and were sold as building materials. The lower authorities' view that unicolour tiles became mosaic tiles only when fixed in a pattern was not accepted. The classification was governed by commercial identity and the common parlance test, and the assessee's case was supported by the earlier decision dealing with similar glass tiles.

Conclusion: The glass tiles were not classifiable under Tariff Item 23-A as glass and glassware, but were correctly classifiable under Tariff Item 23-D as mosaic tiles.

Ratio Decidendi: Where a tariff entry uses a commercial description and no restrictive definition applies, classification must follow the common parlance or trade parlance understanding of the goods.

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