https://www.taxtmi.com/caselaws?id=81818 In the absence of a statutory definition, imported goods must be classified under the relevant import policy entry according to trade parlance and popular sense. Where the evidence does not conclusively establish that the goods fall within a restricted classification, the benefit of doubt goes to the importer. Applying that approach, batteries with the outward appearance of dry cells were not conclusively shown to be lead acid storage batteries, so they were treated as dry cell batteries for policy purposes. On that basis, the penalty under Section 112 of the Customs Act, 1962 was unsustainable. en-us Fri, 28 Feb 1992 00:00:00 +0530 Wed, 29 Jun 2011 11:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81818 In the absence of a statutory definition, imported goods must be classified under the relevant import policy entry according to trade parlance and popular sense. Where the evidence does not conclusively establish that the goods fall within a restricted classification, the benefit of doubt goes to the importer. Applying that approach, batteries with the outward appearance of dry cells were not conclusively shown to be lead acid storage batteries, so they were treated as dry cell batteries for policy purposes. On that basis, the penalty under Section 112 of the Customs Act, 1962 was unsustainable. Case-Laws Customs Fri, 28 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81818