https://www.taxtmi.com/caselaws?id=81391 Ceramic thread guides imported for use in textile machinery were held not to be classifiable as porcelainware under Tariff Item 23B. The Tribunal applied the settled commercial or popular meaning test for tariff classification and found that specialised industrial components are not ordinarily understood in trade as porcelainware, even if made of porcelain. Because the goods had a distinct functional identity and were not goods commonly associated with tableware or similar articles, they fell under Tariff Item 68 as articles not elsewhere specified, in favour of the assessee. en-us Fri, 14 Jun 1991 00:00:00 +0530 Fri, 24 Jun 2011 12:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81391 Ceramic thread guides imported for use in textile machinery were held not to be classifiable as porcelainware under Tariff Item 23B. The Tribunal applied the settled commercial or popular meaning test for tariff classification and found that specialised industrial components are not ordinarily understood in trade as porcelainware, even if made of porcelain. Because the goods had a distinct functional identity and were not goods commonly associated with tableware or similar articles, they fell under Tariff Item 68 as articles not elsewhere specified, in favour of the assessee. Case-Laws Customs Fri, 14 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81391