https://www.taxtmi.com/caselaws?id=90259 Where an exemption notification uses an undefined term, its meaning must be drawn from ordinary and common parlance. Applying that approach, the Tribunal held that reflectors, exhaust silencers and sign boards fabricated from steel sheets to purchasers' specifications were industrial goods made to specific orders, not articles ordinarily understood as "enamelware" or as ready-made saleable ware. Earlier Tribunal rulings on similar goods were followed as directly applicable. The goods were therefore outside Notification No. 76/86-C.E. dated 10-2-1986, the exemption claim failed, and the Collector's classification and duty liability were sustained. en-us Mon, 11 Jan 1999 00:00:00 +0530 Tue, 04 Oct 2011 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90259 Where an exemption notification uses an undefined term, its meaning must be drawn from ordinary and common parlance. Applying that approach, the Tribunal held that reflectors, exhaust silencers and sign boards fabricated from steel sheets to purchasers' specifications were industrial goods made to specific orders, not articles ordinarily understood as "enamelware" or as ready-made saleable ware. Earlier Tribunal rulings on similar goods were followed as directly applicable. The goods were therefore outside Notification No. 76/86-C.E. dated 10-2-1986, the exemption claim failed, and the Collector's classification and duty liability were sustained. Case-Laws Customs Mon, 11 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90259