https://www.taxtmi.com/caselaws?id=82605 Tariff classification of a trailer pump must be determined by commercial understanding and trade parlance, not by dictionary meaning alone. On the facts noted, the record did not show that the frame before fitting the engine, pump and other fittings was understood in trade as a trailer, and no independent trailer emerged as a distinct marketable product before assembly; classification under Tariff Item 34(4) was therefore rejected and Tariff Item 68 accepted. The article also states that classification cannot be sustained on a basis beyond the scope of the show cause notice, where the notice alleged duty on an emerging trailer product but the appellate reasoning proceeded on the final trailer pump as such. en-us Fri, 14 May 1993 00:00:00 +0530 Wed, 06 Jul 2011 12:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82605 Tariff classification of a trailer pump must be determined by commercial understanding and trade parlance, not by dictionary meaning alone. On the facts noted, the record did not show that the frame before fitting the engine, pump and other fittings was understood in trade as a trailer, and no independent trailer emerged as a distinct marketable product before assembly; classification under Tariff Item 34(4) was therefore rejected and Tariff Item 68 accepted. The article also states that classification cannot be sustained on a basis beyond the scope of the show cause notice, where the notice alleged duty on an emerging trailer product but the appellate reasoning proceeded on the final trailer pump as such. Case-Laws Central Excise Fri, 14 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82605