https://www.taxtmi.com/caselaws?id=85884 An undefined commercial expression in a customs notification is construed in its broad, ordinary sense unless the notification itself shows a narrower intention. On that approach, beaded tape imported for use in zipper manufacture was treated as "zip tape" within S. No. 2 of Notification No. 190/90, because the record did not show that the term was limited only to tape already fitted with teeth. The contrary classification under S. No. 4 was rejected, and the revenue's appeal succeeded, with the importer denied the lower classification benefit. en-us Thu, 16 May 1996 00:00:00 +0530 Mon, 08 Aug 2011 17:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85884 An undefined commercial expression in a customs notification is construed in its broad, ordinary sense unless the notification itself shows a narrower intention. On that approach, beaded tape imported for use in zipper manufacture was treated as "zip tape" within S. No. 2 of Notification No. 190/90, because the record did not show that the term was limited only to tape already fitted with teeth. The contrary classification under S. No. 4 was rejected, and the revenue's appeal succeeded, with the importer denied the lower classification benefit. Case-Laws Customs Thu, 16 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85884