https://www.taxtmi.com/caselaws?id=165558 Essence of chicken was classified for excise purposes by applying its trade and common parlance meaning rather than its end-use. On that approach, it was not treated as a meat extract or meat juice, but it was held to answer the description of broth and, in any event, a prepared or preserved food within the relevant tariff entry. The article states the governing principle that fiscal classification turns on ordinary commercial understanding, so a product falls within the entry if it matches that description notwithstanding its composition or intended use. en-us Wed, 22 Jun 1977 00:00:00 +0530 Fri, 01 Aug 2014 12:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165558 Essence of chicken was classified for excise purposes by applying its trade and common parlance meaning rather than its end-use. On that approach, it was not treated as a meat extract or meat juice, but it was held to answer the description of broth and, in any event, a prepared or preserved food within the relevant tariff entry. The article states the governing principle that fiscal classification turns on ordinary commercial understanding, so a product falls within the entry if it matches that description notwithstanding its composition or intended use. Case-Laws Central Excise Wed, 22 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165558