https://www.taxtmi.com/caselaws?id=165804 Tracing paper was held not to fall within printing and writing paper under Item 17(1) of the Central Excise Tariff because tariff classification turns on trade parlance, not on occasional use or dictionary meaning. As dealers and customers did not know tracing paper as a variety of printing and writing paper, it could not claim the lower-rated entry and was instead classifiable as other paper under Item 17(23). The classification issue was decided against the assessee and in favour of the Revenue, and the revision failed. en-us Mon, 20 Jul 1981 00:00:00 +0530 Tue, 12 Aug 2014 13:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165804 Tracing paper was held not to fall within printing and writing paper under Item 17(1) of the Central Excise Tariff because tariff classification turns on trade parlance, not on occasional use or dictionary meaning. As dealers and customers did not know tracing paper as a variety of printing and writing paper, it could not claim the lower-rated entry and was instead classifiable as other paper under Item 17(23). The classification issue was decided against the assessee and in favour of the Revenue, and the revision failed. Case-Laws Central Excise Mon, 20 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165804