Customs exemption for polyester fibre examined under trade parlance meaning in dispute over staple fibre coverage.

The commentary examines whether staple fibre of polyester falls within the expression "Polyester Fibre" in Notification No. 75/77-Cus. and thus qualifies for customs exemption. It applies the normal trade parlance meaning of the notification rather than a restricted technical reading, and discusses staple fibre as a form of polyester fibre for that purpose. The text also records a conclusion stating that staple fibre of polyester is not entitled to the exemption under the notification.

---

---

Issues: Whether staple fibre of polyester is covered by the expression "Polyester Fibre" in Notification No. 75/77-Cus. dated 18-6-1977 and is therefore entitled to the customs exemption.

Analysis: The notification granted exemption to articles other than polyester fibre falling under Heading 5601.04. The dispute turned on whether staple fibre, though a form of polyester product, could be treated as distinct from polyester fibre for the purpose of the exemption. The expression used in the notification was construed in its normal trade parlance sense. On that approach, staple fibre was held to be only one form of polyester fibre and there was no basis for giving the expression a restricted meaning excluding it from the notification.

Conclusion: Staple fibre of polyester is not entitled to the exemption under Notification No. 75/77-Cus. dated 18-6-1977.

---