https://www.taxtmi.com/caselaws?id=81443 In construing an exemption notification, the expression "tin foil" was read in trade and common parlance rather than with a technical metallurgical approach. Foil with tin as the predominant constituent, but containing minor admixtures of lead and antimony, remained within the notification because it was understood in the relevant trade by the name of its principal metal and was used in capacitor manufacture. The later notification referring expressly to tin alloy foil was treated as confirming the practical width of the earlier entry. The denial of concessional customs duty and refund was therefore unsustainable, and the imported foil was held covered by the exemption. en-us Mon, 09 Sep 1991 00:00:00 +0530 Fri, 24 Jun 2011 16:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81443 In construing an exemption notification, the expression "tin foil" was read in trade and common parlance rather than with a technical metallurgical approach. Foil with tin as the predominant constituent, but containing minor admixtures of lead and antimony, remained within the notification because it was understood in the relevant trade by the name of its principal metal and was used in capacitor manufacture. The later notification referring expressly to tin alloy foil was treated as confirming the practical width of the earlier entry. The denial of concessional customs duty and refund was therefore unsustainable, and the imported foil was held covered by the exemption. Case-Laws Customs Mon, 09 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81443