https://www.taxtmi.com/caselaws?id=87906 Where a tariff entry does not define a product, classification follows its commercial parlance meaning. A product consisting of a pump and tank used to spray insecticides was understood in trade and by the common man as a sprayer, not a hand pump, because pumps and spraying appliances remain distinct commodities in tariff and HSN usage. As the exemption under Notification No. 234/82 applied only to hand pumps, it could not be extended to goods classifiable as sprayers. The result was denial of exemption to the product and acceptance of the Revenue's classification. en-us Thu, 18 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 16:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87906 Where a tariff entry does not define a product, classification follows its commercial parlance meaning. A product consisting of a pump and tank used to spray insecticides was understood in trade and by the common man as a sprayer, not a hand pump, because pumps and spraying appliances remain distinct commodities in tariff and HSN usage. As the exemption under Notification No. 234/82 applied only to hand pumps, it could not be extended to goods classifiable as sprayers. The result was denial of exemption to the product and acceptance of the Revenue's classification. Case-Laws Central Excise Thu, 18 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87906