https://www.taxtmi.com/caselaws?id=83461 Commercial parlance governs interpretation of tariff entries, not technical meaning. On the evidence of certificates from the Agmark authorities, the Spices Board and the India Spices Exporters Forum, black pepper and black pepper powder were treated as different commodities, and the cited Supreme Court authority supported the principle that a product obtained by grinding may become a separate commodity. Black pepper powder, or ground black pepper, was therefore held not to fall within the entry "Black Pepper" in the export tariff and was not liable to the export cess in question. en-us Mon, 06 Dec 1993 00:00:00 +0530 Wed, 13 Jul 2011 16:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83461 Commercial parlance governs interpretation of tariff entries, not technical meaning. On the evidence of certificates from the Agmark authorities, the Spices Board and the India Spices Exporters Forum, black pepper and black pepper powder were treated as different commodities, and the cited Supreme Court authority supported the principle that a product obtained by grinding may become a separate commodity. Black pepper powder, or ground black pepper, was therefore held not to fall within the entry "Black Pepper" in the export tariff and was not liable to the export cess in question. Case-Laws Central Excise Mon, 06 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83461