https://www.taxtmi.com/caselaws?id=73793 Glass tiles manufactured from glass powder were classified by reference to their commercial identity rather than their physical composition alone. Where the tariff entry for mosaic tiles adopted a trade description and no restrictive definition applied, the common parlance and trade parlance test controlled classification. Unicolour and designed tiles were known in trade as mosaic tiles and sold as building materials, so they did not fall under glass and glassware merely because they were made of glass. The view that unicolour tiles became mosaic tiles only when fixed in a pattern was rejected, and the tiles were correctly classifiable as mosaic tiles. en-us Tue, 12 Jul 1988 00:00:00 +0530 Fri, 03 Jun 2011 16:16:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73793 Glass tiles manufactured from glass powder were classified by reference to their commercial identity rather than their physical composition alone. Where the tariff entry for mosaic tiles adopted a trade description and no restrictive definition applied, the common parlance and trade parlance test controlled classification. Unicolour and designed tiles were known in trade as mosaic tiles and sold as building materials, so they did not fall under glass and glassware merely because they were made of glass. The view that unicolour tiles became mosaic tiles only when fixed in a pattern was rejected, and the tiles were correctly classifiable as mosaic tiles. Case-Laws Central Excise Tue, 12 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73793