https://www.taxtmi.com/caselaws?id=165593 Where a tariff entry does not define the goods, excisability depends on commercial identity in trade, and Indian Standards may be relevant but not conclusive evidence. The Court held that rough-rolled zinc could not be finally classified as sheets or strips on the writ record and required fresh adjudication on full evidence, while the earlier finding that zinc calots were not exigible remained undisturbed. It further stated that Rule 9(2) of the Central Excise Rules applies to clandestine removal and was not supported on the materials, though the notice could survive only to the extent permissible under Rule 10 if dutiability was later established. Immediate refund was declined as premature, with refund rights left open according to law. en-us Mon, 10 May 1976 00:00:00 +0530 Sat, 02 Aug 2014 13:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165593 Where a tariff entry does not define the goods, excisability depends on commercial identity in trade, and Indian Standards may be relevant but not conclusive evidence. The Court held that rough-rolled zinc could not be finally classified as sheets or strips on the writ record and required fresh adjudication on full evidence, while the earlier finding that zinc calots were not exigible remained undisturbed. It further stated that Rule 9(2) of the Central Excise Rules applies to clandestine removal and was not supported on the materials, though the notice could survive only to the extent permissible under Rule 10 if dutiability was later established. Immediate refund was declined as premature, with refund rights left open according to law. Case-Laws Central Excise Mon, 10 May 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165593