Tariff definition controls exemption for phosphor bronze strips; goods below statutory thickness were not eligible for customs relief.

Phosphor bronze goods with a thickness of 0.13 mm did not qualify as "strips" under Chapter Note 2(c) of Chapter 74 of the Customs Tariff Act, because the tariff definition required thickness exceeding 0.15 mm. The exemption under Notification No. 231/83-Cus. was therefore unavailable. The tariff's express classification criterion prevailed over trade parlance, and exemption notifications were required to be construed strictly. Prior customs practice contrary to the statutory definition could not create an entitlement to exemption.

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Issues: Whether phosphor bronze strips of thickness below 0.15 mm were eligible for exemption under Notification No. 231/83-Cus. read with Chapter Note 2(c) of Chapter 74 of the Customs Tariff Act, 1975.

Analysis: The notification granted exemption to phosphor bronze strips falling under Chapter 74. Chapter Note 2(c) defined strips as flat-surfaced wrought products whose thickness exceeds 0.15 mm. The imported goods admittedly had a thickness of 0.13 mm, which did not satisfy the statutory definition. Where the tariff itself provides a specific criterion for classification, trade parlance cannot override it. Exemption notifications must be construed strictly, and an earlier incorrect customs practice cannot create entitlement to exemption.

Conclusion: The goods did not qualify as strips within the meaning of the tariff note and were not eligible for the claimed exemption. The appeal failed.

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