https://www.taxtmi.com/caselaws?id=166928 Glazed tableware made from clay and fired with glaze was held not to fall within "terracotta" in Explanation I to Item 23B, because that term bears its ordinary tariff meaning and ordinarily refers to unglazed reddish clay articles rather than glazed utility ware. The goods therefore remained classifiable as glazed clayware under Item 23B and were not excluded from that item. Applying ordinary commercial and trade usage, the broader meaning urged by the assessee was rejected, and the manufacturer's recent invoices could not displace authoritative usage. The appellate order was set aside and the Assistant Collector's classification restored. en-us Thu, 12 Apr 1984 00:00:00 +0530 Wed, 12 Nov 2014 18:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166928 Glazed tableware made from clay and fired with glaze was held not to fall within "terracotta" in Explanation I to Item 23B, because that term bears its ordinary tariff meaning and ordinarily refers to unglazed reddish clay articles rather than glazed utility ware. The goods therefore remained classifiable as glazed clayware under Item 23B and were not excluded from that item. Applying ordinary commercial and trade usage, the broader meaning urged by the assessee was rejected, and the manufacturer's recent invoices could not displace authoritative usage. The appellate order was set aside and the Assistant Collector's classification restored. Case-Laws Central Excise Thu, 12 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166928