https://www.taxtmi.com/caselaws?id=84223 DAP Monomer was held not to be proved as a plasticiser for Export and Import Policy classification, because goods without a statutory definition must be classified according to trade parlance rather than dictionary meaning alone. The record showed multiple uses for DAP Monomer, with reactive plasticiser being only one use, and the Department failed to lead evidence that the market understood it as a plasticiser. As the burden lay on the Department to establish the restricted classification, the appellate finding that the goods did not fall within that category was supported by the record and the Department's appeal failed. en-us Fri, 12 Aug 1994 00:00:00 +0530 Wed, 20 Jul 2011 15:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84223 DAP Monomer was held not to be proved as a plasticiser for Export and Import Policy classification, because goods without a statutory definition must be classified according to trade parlance rather than dictionary meaning alone. The record showed multiple uses for DAP Monomer, with reactive plasticiser being only one use, and the Department failed to lead evidence that the market understood it as a plasticiser. As the burden lay on the Department to establish the restricted classification, the appellate finding that the goods did not fall within that category was supported by the record and the Department's appeal failed. Case-Laws Central Excise Fri, 12 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84223