https://www.taxtmi.com/caselaws?id=80707 The expression "cross-sectional dimension" in an exemption notification for flat rectangular stainless steel products was construed according to trade parlance and ordinary meaning because neither the notification nor the tariff description defined it. For such flats, the relevant cross-sectional dimension was the thickness, not the diagonal or broader measurement. On that basis, goods measuring 6.1 mm in thickness were treated as satisfying the notification condition of being below 10 mm, and the rejection of refund was held unsustainable. The Tribunal also followed its earlier ruling involving the same assessee, the same goods, and the same notification, which had reached the same interpretation. en-us Thu, 19 Jul 1990 00:00:00 +0530 Sat, 18 Jun 2011 16:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80707 The expression "cross-sectional dimension" in an exemption notification for flat rectangular stainless steel products was construed according to trade parlance and ordinary meaning because neither the notification nor the tariff description defined it. For such flats, the relevant cross-sectional dimension was the thickness, not the diagonal or broader measurement. On that basis, goods measuring 6.1 mm in thickness were treated as satisfying the notification condition of being below 10 mm, and the rejection of refund was held unsustainable. The Tribunal also followed its earlier ruling involving the same assessee, the same goods, and the same notification, which had reached the same interpretation. Case-Laws Customs Thu, 19 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80707