https://www.taxtmi.com/caselaws?id=167356 Excise classification of an air-conditioner outer wrapper depends on its meaning in commercial and trade parlance rather than technical or dictionary descriptions. Evidence from persons dealing in air-conditioners treated the item as a protective cover or outer wrapper, not a cabinet, while no rebuttal evidence established that it was commercially understood as a cabinet. The tariff description and relevant exemption notification did not otherwise support classification as a cabinet. The party asserting excisability must establish the proposed classification; absent proof that the wrapper was a cabinet, it did not fall within the stated excisable description and qualified for the claimed treatment. 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 Excise classification of an air-conditioner outer wrapper depends on its meaning in commercial and trade parlance rather than technical or dictionary descriptions. Evidence from persons dealing in air-conditioners treated the item as a protective cover or outer wrapper, not a cabinet, while no rebuttal evidence established that it was commercially understood as a cabinet. The tariff description and relevant exemption notification did not otherwise support classification as a cabinet. The party asserting excisability must establish the proposed classification; absent proof that the wrapper was a cabinet, it did not fall within the stated excisable description and qualified for the claimed treatment. Case-Laws Central Excise Wed, 13 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167356