https://www.taxtmi.com/caselaws?id=83416 Ethylene Glycol Monoethyl Ether was held to be an ether derivative of ethylene glycol, not the same as ethyl glycol, for exemption classification purposes. The technical description in the notification, read with the chemical examiner's opinion and HSN explanatory notes, was preferred over the broader label "ethyl glycol" because the goods were scientifically and chemically more specific to the ether-derivative entry. The common parlance test had limited application to this technical classification dispute, and the later amendment to the notification did not assist the importer. The goods therefore did not qualify for the concessional rate claimed. en-us Tue, 16 Aug 1994 00:00:00 +0530 Wed, 13 Jul 2011 13:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83416 Ethylene Glycol Monoethyl Ether was held to be an ether derivative of ethylene glycol, not the same as ethyl glycol, for exemption classification purposes. The technical description in the notification, read with the chemical examiner's opinion and HSN explanatory notes, was preferred over the broader label "ethyl glycol" because the goods were scientifically and chemically more specific to the ether-derivative entry. The common parlance test had limited application to this technical classification dispute, and the later amendment to the notification did not assist the importer. The goods therefore did not qualify for the concessional rate claimed. Case-Laws Customs Tue, 16 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83416