https://www.taxtmi.com/caselaws?id=86441 Phosphor bronze goods with a thickness of 0.13 mm did not qualify as "strips" under Chapter Note 2(c) of Chapter 74 of the Customs Tariff Act, because the tariff definition required thickness exceeding 0.15 mm. The exemption under Notification No. 231/83-Cus. was therefore unavailable. The tariff's express classification criterion prevailed over trade parlance, and exemption notifications were required to be construed strictly. Prior customs practice contrary to the statutory definition could not create an entitlement to exemption. en-us Wed, 19 Mar 1997 00:00:00 +0530 Wed, 24 Aug 2011 17:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86441 Phosphor bronze goods with a thickness of 0.13 mm did not qualify as "strips" under Chapter Note 2(c) of Chapter 74 of the Customs Tariff Act, because the tariff definition required thickness exceeding 0.15 mm. The exemption under Notification No. 231/83-Cus. was therefore unavailable. The tariff's express classification criterion prevailed over trade parlance, and exemption notifications were required to be construed strictly. Prior customs practice contrary to the statutory definition could not create an entitlement to exemption. Case-Laws Customs Wed, 19 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86441