https://www.taxtmi.com/caselaws?id=210266 Newsprint cleared in reels was held not to be shown outside tariff heading 4801, because classification must be determined from the tariff description itself and the common parlance understanding of the goods. The Tribunal rejected the attempt to place the goods under heading 4823, noting that no market enquiry or other evidence established a different trade meaning and that an exemption notification could not control or expand the prior tariff classification. Reliance on an earlier Indian Standard was also found not decisive, so the assessee succeeded on classification and the departmental challenge failed. en-us Wed, 01 Jun 2011 00:00:00 +0530 Fri, 18 May 2012 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210266 Newsprint cleared in reels was held not to be shown outside tariff heading 4801, because classification must be determined from the tariff description itself and the common parlance understanding of the goods. The Tribunal rejected the attempt to place the goods under heading 4823, noting that no market enquiry or other evidence established a different trade meaning and that an exemption notification could not control or expand the prior tariff classification. Reliance on an earlier Indian Standard was also found not decisive, so the assessee succeeded on classification and the departmental challenge failed. Case-Laws Central Excise Wed, 01 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210266