https://www.taxtmi.com/caselaws?id=81727 Trade parlance governed classification of the imported item: despite being registered as a book with an ISBN and sold by booksellers as a book, it was argued to be a toy because of press-out models and recreational use. That objection failed because later use or recreational purpose does not determine classification. The controlling test was whether the item is recognised in the market as a book or as a toy. On that basis, the item was treated as a book, not a toy, and the confiscation and penalty linked to the import control dispute were set aside to the extent reshipment was sought without fine and penalty. en-us Tue, 06 Aug 1991 00:00:00 +0530 Tue, 28 Jun 2011 15:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81727 Trade parlance governed classification of the imported item: despite being registered as a book with an ISBN and sold by booksellers as a book, it was argued to be a toy because of press-out models and recreational use. That objection failed because later use or recreational purpose does not determine classification. The controlling test was whether the item is recognised in the market as a book or as a toy. On that basis, the item was treated as a book, not a toy, and the confiscation and penalty linked to the import control dispute were set aside to the extent reshipment was sought without fine and penalty. Case-Laws Customs Tue, 06 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81727