https://www.taxtmi.com/caselaws?id=72274 Specialised industrial articles used as tower packings had to be classified in their popular and commercial sense, not by scientific or dictionary meaning. Applying that test, intalox saddles, Rasching rings and unglazed balls were not ordinarily understood or traded as porcelainware, and their dull white, rough, unglazed character supported that conclusion. Even if made of porcelain, they did not fall within Item 23B(4) unless the trade regarded them as porcelainware. The departmental challenge failed and the lower appellate classification was sustained. en-us Tue, 17 Dec 1985 00:00:00 +0530 Wed, 18 May 2011 10:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72274 Specialised industrial articles used as tower packings had to be classified in their popular and commercial sense, not by scientific or dictionary meaning. Applying that test, intalox saddles, Rasching rings and unglazed balls were not ordinarily understood or traded as porcelainware, and their dull white, rough, unglazed character supported that conclusion. Even if made of porcelain, they did not fall within Item 23B(4) unless the trade regarded them as porcelainware. The departmental challenge failed and the lower appellate classification was sustained. Case-Laws Central Excise Tue, 17 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72274