Trade parlance governs "cross-sectional dimension" in steel exemption notifications; thickness, not diagonal, determines eligibility.

The expression "cross-sectional dimension" in an exemption notification for flat rectangular stainless steel products was construed according to trade parlance and ordinary meaning because neither the notification nor the tariff description defined it. For such flats, the relevant cross-sectional dimension was the thickness, not the diagonal or broader measurement. On that basis, goods measuring 6.1 mm in thickness were treated as satisfying the notification condition of being below 10 mm, and the rejection of refund was held unsustainable. The Tribunal also followed its earlier ruling involving the same assessee, the same goods, and the same notification, which had reached the same interpretation.

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Issues: Whether stainless steel flats of dimensions 6.1 mm thick x 48 mm wide x 1000 mm long were entitled to exemption under Notification No. 259/82-Cus on the basis that their cross-sectional dimension was less than 10 mm.

Analysis: The deciding factor was the meaning of "cross-sectional dimension" in the notification, which was not defined in the notification or tariff description. The Tribunal applied trade parlance and reference material to hold that, for a flat rectangular product, the relevant cross-sectional dimension is the thickness and not the diagonal or the broader measurement. The earlier decision involving the same assessee, the same goods, and the same notification had already reached the same conclusion, and that reasoning was held to govern these appeals as well.

Conclusion: The imported goods satisfied the notification condition, and the rejection of refund was unsustainable.

Ratio Decidendi: In the absence of a statutory definition, the expression "cross-sectional dimension" in an exemption notification for flat rectangular steel products is to be understood according to trade parlance and ordinary meaning, by reference to thickness rather than diagonal measurement.

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