https://www.taxtmi.com/caselaws?id=156591 Classification of multipin connectors under a fiscal entry depends on the trade or commercial understanding of the goods among persons conversant with that trade, not on dictionary meaning alone. The Tribunal had relied chiefly on dictionary meaning and the identity of purchasers without a proper factual inquiry into how the goods were understood in the market. Because classification was a mixed question of law and fact, the fact-finding authority was required to examine relevant evidence, including trade testimony, before selecting the applicable entry. The finding that the goods were telecommunication apparatus could not be sustained on the existing material, and fresh factual determination was required. en-us Thu, 03 Jan 1991 00:00:00 +0530 Sat, 21 Sep 2013 18:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156591 Classification of multipin connectors under a fiscal entry depends on the trade or commercial understanding of the goods among persons conversant with that trade, not on dictionary meaning alone. The Tribunal had relied chiefly on dictionary meaning and the identity of purchasers without a proper factual inquiry into how the goods were understood in the market. Because classification was a mixed question of law and fact, the fact-finding authority was required to examine relevant evidence, including trade testimony, before selecting the applicable entry. The finding that the goods were telecommunication apparatus could not be sustained on the existing material, and fresh factual determination was required. Case-Laws VAT and Sales Tax Thu, 03 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156591