https://www.taxtmi.com/caselaws?id=88956 An undefined tariff expression must be construed in its recognised trade and technical sense, so classification depends on how persons in the relevant industry understand the goods. On that approach, steel tubes used only as a shank or support for a drill bit were not "drilling tubes" in the commercial or technical sense, because mere association with drilling equipment was insufficient. The specific tariff heading for drilling tubes therefore did not apply, and the residual classification adopted by the department was upheld against the importer. en-us Thu, 07 Aug 1997 00:00:00 +0530 Thu, 22 Sep 2011 14:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88956 An undefined tariff expression must be construed in its recognised trade and technical sense, so classification depends on how persons in the relevant industry understand the goods. On that approach, steel tubes used only as a shank or support for a drill bit were not "drilling tubes" in the commercial or technical sense, because mere association with drilling equipment was insufficient. The specific tariff heading for drilling tubes therefore did not apply, and the residual classification adopted by the department was upheld against the importer. Case-Laws Customs Thu, 07 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88956