Commercial parlance test excludes black pepper powder from "Black Pepper" tariff entry, avoiding export cess liability.

Commercial parlance governs interpretation of tariff entries, not technical meaning. On the evidence of certificates from the Agmark authorities, the Spices Board and the India Spices Exporters Forum, black pepper and black pepper powder were treated as different commodities, and the cited Supreme Court authority supported the principle that a product obtained by grinding may become a separate commodity. Black pepper powder, or ground black pepper, was therefore held not to fall within the entry "Black Pepper" in the export tariff and was not liable to the export cess in question.

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Issues: Whether black pepper powder or ground black pepper is covered by the entry "Black Pepper" in the export tariff and liable to export cess.

Analysis: The governing principle for interpretation of tariff entries is commercial parlance and not technical meaning. On the evidence of certificates from the Agmark authorities, the Spices Board, and the India Spices Exporters Forum, black pepper and black pepper powder were treated as different commodities. The distinction was supported by the cited Supreme Court decision recognising that goods obtained by grinding a commodity may constitute separate commodities.

Conclusion: Black pepper powder or ground black pepper is not covered by the entry "Black Pepper" and is not liable to the export cess in question.

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