https://www.taxtmi.com/caselaws?id=74300 Shuttering plywood was held not to be structural plywood for exemption purposes because classification depended on its identity in trade and commercial parlance, supported by separate Indian Standards for the two products. The revenue's advertisement described it as concrete shuttering plywood and did not establish it as structural plywood. Dictionary meanings were treated as unsafe for classification where market understanding and standard specifications pointed to distinct commercial identities. The product therefore continued to qualify as commercial plywood for the notification benefit. en-us Tue, 10 Jan 1989 00:00:00 +0530 Wed, 08 Jun 2011 10:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74300 Shuttering plywood was held not to be structural plywood for exemption purposes because classification depended on its identity in trade and commercial parlance, supported by separate Indian Standards for the two products. The revenue's advertisement described it as concrete shuttering plywood and did not establish it as structural plywood. Dictionary meanings were treated as unsafe for classification where market understanding and standard specifications pointed to distinct commercial identities. The product therefore continued to qualify as commercial plywood for the notification benefit. Case-Laws Central Excise Tue, 10 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74300