https://www.taxtmi.com/caselaws?id=165750 Woollen rags had to be construed in their trade parlance because no statutory definition was then in force, and later public notices could not be applied retrospectively to earlier shipments. On that basis, the imported goods covered by STC-approved tenders and indents fell within the recognised commercial meaning of woollen rags, so the import control restriction and absolute confiscation were not justified. The same trade meaning governed customs classification and duty, and the non-statutory tariff advice could not override the exemption notification applicable to woollen rags. The goods were therefore entitled to exemption, with the confiscation-related allegations ceasing to survive. en-us Sat, 17 Jan 1981 00:00:00 +0530 Mon, 11 Aug 2014 10:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165750 Woollen rags had to be construed in their trade parlance because no statutory definition was then in force, and later public notices could not be applied retrospectively to earlier shipments. On that basis, the imported goods covered by STC-approved tenders and indents fell within the recognised commercial meaning of woollen rags, so the import control restriction and absolute confiscation were not justified. The same trade meaning governed customs classification and duty, and the non-statutory tariff advice could not override the exemption notification applicable to woollen rags. The goods were therefore entitled to exemption, with the confiscation-related allegations ceasing to survive. Case-Laws Customs Sat, 17 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165750