https://www.taxtmi.com/caselaws?id=80372 A commercial import-control entry for "marble" was construed in its trade sense rather than a strict geological or petrological sense, because the policy did not define the term and a narrow reading would frustrate the policy objective. The ISI specification was treated as a relevant guide to quality, but not the exclusive test of whether imported calcareous stones were marble in commerce. Calcareous stones of specific gravity 2.5 and above, including stones used as marble tiles, could therefore fall within the marble entry on commercial understanding. The classification and confiscatory order were upheld, while the penalty was reduced in view of bona fide belief. en-us Mon, 14 Aug 1989 00:00:00 +0530 Thu, 16 Jun 2011 14:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80372 A commercial import-control entry for "marble" was construed in its trade sense rather than a strict geological or petrological sense, because the policy did not define the term and a narrow reading would frustrate the policy objective. The ISI specification was treated as a relevant guide to quality, but not the exclusive test of whether imported calcareous stones were marble in commerce. Calcareous stones of specific gravity 2.5 and above, including stones used as marble tiles, could therefore fall within the marble entry on commercial understanding. The classification and confiscatory order were upheld, while the penalty was reduced in view of bona fide belief. Case-Laws Customs Mon, 14 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80372