https://www.taxtmi.com/caselaws?id=167356 Classification of the outer wrapper or casing of an air-conditioner turned on commercial parlance, not on a purely technical or dictionary meaning. The Tribunal accepted evidence that dealers in air-conditioners did not regard the article as a cabinet, but as an outer wrapper or protective cover, and the Department produced no rebuttal. On that record, the tariff description and relevant exemption notification did not justify treating the item as a cabinet. In taxing classification disputes, ordinary trade understanding governs and the party asserting excisability bears the burden of proof; the article was therefore not proved to fall within the excisable description. en-us Wed, 13 Feb 1985 00:00:00 +0530 Wed, 17 Dec 2014 12:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167356 Classification of the outer wrapper or casing of an air-conditioner turned on commercial parlance, not on a purely technical or dictionary meaning. The Tribunal accepted evidence that dealers in air-conditioners did not regard the article as a cabinet, but as an outer wrapper or protective cover, and the Department produced no rebuttal. On that record, the tariff description and relevant exemption notification did not justify treating the item as a cabinet. In taxing classification disputes, ordinary trade understanding governs and the party asserting excisability bears the burden of proof; the article was therefore not proved to fall within the excisable description. Case-Laws Central Excise Wed, 13 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167356