https://www.taxtmi.com/caselaws?id=165670 PTFE sheets, boards, films and allied products were not shown to be rigid articles for central excise classification because the term "rigid" was undefined during the relevant period and had to be given its ordinary or dictionary meaning. The record did not contain conclusive technical or ordinary evidence establishing that the goods met that description, and the departmental material was insufficient to place them in the duty-bearing category. As a result, duty could not be sustained on that classification basis and the penalty also failed. en-us Tue, 18 Nov 1980 00:00:00 +0530 Wed, 06 Aug 2014 12:25:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165670 PTFE sheets, boards, films and allied products were not shown to be rigid articles for central excise classification because the term "rigid" was undefined during the relevant period and had to be given its ordinary or dictionary meaning. The record did not contain conclusive technical or ordinary evidence establishing that the goods met that description, and the departmental material was insufficient to place them in the duty-bearing category. As a result, duty could not be sustained on that classification basis and the penalty also failed. Case-Laws Central Excise Tue, 18 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165670