https://www.taxtmi.com/caselaws?id=80372 The Tribunal held that the term "Marble" in the Import Policy should be understood in its commercial parlance, encompassing a broader range of calcareous stones beyond its technical geological definition. It concluded that calcareous stones with specific gravity of 2.5 and above, although not technically marble, are commercially known as marble and fall under the restricted category in the Import Policy. The appeal was dismissed with a reduced penalty, emphasizing the significance of commercial understanding over narrow technical definitions. 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 The Tribunal held that the term "Marble" in the Import Policy should be understood in its commercial parlance, encompassing a broader range of calcareous stones beyond its technical geological definition. It concluded that calcareous stones with specific gravity of 2.5 and above, although not technically marble, are commercially known as marble and fall under the restricted category in the Import Policy. The appeal was dismissed with a reduced penalty, emphasizing the significance of commercial understanding over narrow technical definitions. Case-Laws Customs Mon, 14 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80372