https://www.taxtmi.com/caselaws?id=72223 Intalox saddles, Rasching rings and unglazed balls used as tower packings in chemical and allied industries were held not to be porcelainware or chinaware under Item 23B(4) of the Central Excise Tariff Schedule. The goods were described as dull white, rough surfaced and unglazed, and their composition did not support treatment as porcelain in the commercial sense. Applying the settled popular or commercial parlance test for tariff classification of common goods, the expression porcelainware could not extend to specialised industrial articles not ordinarily sold or bought as porcelainware. The Appellate Collector's classification was upheld and the Revenue's contrary contention rejected. en-us Tue, 17 Dec 1985 00:00:00 +0530 Sat, 14 May 2011 14:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72223 Intalox saddles, Rasching rings and unglazed balls used as tower packings in chemical and allied industries were held not to be porcelainware or chinaware under Item 23B(4) of the Central Excise Tariff Schedule. The goods were described as dull white, rough surfaced and unglazed, and their composition did not support treatment as porcelain in the commercial sense. Applying the settled popular or commercial parlance test for tariff classification of common goods, the expression porcelainware could not extend to specialised industrial articles not ordinarily sold or bought as porcelainware. The Appellate Collector's classification was upheld and the Revenue's contrary contention rejected. Case-Laws Income Tax Tue, 17 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72223