https://www.taxtmi.com/caselaws?id=82605 Trailer pumps were classified under Tariff Item 68 rather than Tariff Item 34(4) because classification depends on commercial understanding and trade parlance, not dictionary meanings alone. No evidence established that the frame, before installation of the engine, pump and fittings, was recognised or marketable in trade as an independent trailer. Classification also could not be sustained on a basis beyond the show cause notice: the notice proposed duty on an emerging trailer, while the appellate reasoning treated the final trailer pump as the relevant product. The demand was therefore set aside. 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 Trailer pumps were classified under Tariff Item 68 rather than Tariff Item 34(4) because classification depends on commercial understanding and trade parlance, not dictionary meanings alone. No evidence established that the frame, before installation of the engine, pump and fittings, was recognised or marketable in trade as an independent trailer. Classification also could not be sustained on a basis beyond the show cause notice: the notice proposed duty on an emerging trailer, while the appellate reasoning treated the final trailer pump as the relevant product. The demand was therefore set aside. Case-Laws Central Excise Fri, 14 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82605