Trade parlance limits "ware" to readymade saleable goods, excluding large machinery parts from enamelware exemption.

Glass lined equipment and fabrication were held not to fall within the ordinary trade-parlance meaning of "enamelware" for exemption under Notification No. 234/82-C.E. The term "ware" was construed to mean readymade saleable articles sold across the counter, not large machinery parts or equipment made to specific order for particular machines. On that basis, the classification claim and the connected exemption claim were rejected, and the Revenue's appeal succeeded.

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Issues: Whether glass lined equipment and fabrication were classifiable as enamelware so as to qualify for exemption under Notification No. 234/82-C.E. dated 1-11-1982.

Analysis: The term "ware" was construed in the context of trade parlance and dictionary meanings. On that basis, it was held to denote articles sold across the counter as readymade saleable goods, and not huge machinery parts or equipment made on specific orders for particular machines. The goods in question were of substantial size and could not be brought within the ordinary meaning of enamelware.

Conclusion: The claim to classification as enamelware and the connected claim to exemption were rejected, and the Revenue's appeals succeeded.

Final Conclusion: The impugned order was set aside and the Revenue obtained the relief sought, with the exemption claim denied.

Ratio Decidendi: For classification purposes, "ware" in the relevant tariff entry refers to readymade saleable articles sold across the counter and does not extend to large machinery parts or equipment manufactured to specific order.

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