https://www.taxtmi.com/caselaws?id=165610 Excise classification of a hand pump component was determined by its common and trade parlance identity rather than a purely technical description. The goods were physically short-length copper or copper alloy articles used to withstand pressure and house a piston, and trade records described them as cylinders and hand pump parts. On that basis, they were treated as castings under Tariff Item 26A(ia), not as pipe and tubes, which are ordinarily long hollow conduits for conveying liquids or gases. The stated principle is that excisable goods are classified according to their commercial understanding where that meaning matches their actual use. en-us Wed, 10 Dec 1975 00:00:00 +0530 Sat, 02 Aug 2014 17:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165610 Excise classification of a hand pump component was determined by its common and trade parlance identity rather than a purely technical description. The goods were physically short-length copper or copper alloy articles used to withstand pressure and house a piston, and trade records described them as cylinders and hand pump parts. On that basis, they were treated as castings under Tariff Item 26A(ia), not as pipe and tubes, which are ordinarily long hollow conduits for conveying liquids or gases. The stated principle is that excisable goods are classified according to their commercial understanding where that meaning matches their actual use. Case-Laws Central Excise Wed, 10 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165610