https://www.taxtmi.com/caselaws?id=81509 Tariff classification of pozzolime turned on trade parlance and commercial understanding, supported by technical specifications, rather than dictionary meaning alone. The material showed that the product was chemically and functionally distinct from ordinary cement, and that its use for brick laying and plastering did not make it cement. Because Tariff Item 23(2) applied only if the product was first shown to be cement, it could not fall under Item 23(1) or 23(2). Pozzolime was therefore classified under the residuary Item 68, with the assessee succeeding and the Revenue's cross-appeal failing. en-us Mon, 21 Oct 1991 00:00:00 +0530 Mon, 27 Jun 2011 11:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81509 Tariff classification of pozzolime turned on trade parlance and commercial understanding, supported by technical specifications, rather than dictionary meaning alone. The material showed that the product was chemically and functionally distinct from ordinary cement, and that its use for brick laying and plastering did not make it cement. Because Tariff Item 23(2) applied only if the product was first shown to be cement, it could not fall under Item 23(1) or 23(2). Pozzolime was therefore classified under the residuary Item 68, with the assessee succeeding and the Revenue's cross-appeal failing. Case-Laws Central Excise Mon, 21 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81509