https://www.taxtmi.com/caselaws?id=339064 Classification of excisable goods depends on trade parlance and common commercial understanding, not on definitions borrowed from another statutory regime. The Tribunal noted that the record included invoices and trade material describing the product as "Indian Katha", while the department relied mainly on composition and Rule 5 of the Prevention of Food Adulteration Rules, 1955. As the department did not prove that the product was understood in trade as a tanning extract, the goods were classified as "Indian Katha" under Tariff Item No. 14049050. The demand and penalty founded on classification under Tariff Item No. 32019090 therefore did not survive. en-us Thu, 15 Dec 2016 00:00:00 +0530 Thu, 24 Aug 2017 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339064 Classification of excisable goods depends on trade parlance and common commercial understanding, not on definitions borrowed from another statutory regime. The Tribunal noted that the record included invoices and trade material describing the product as "Indian Katha", while the department relied mainly on composition and Rule 5 of the Prevention of Food Adulteration Rules, 1955. As the department did not prove that the product was understood in trade as a tanning extract, the goods were classified as "Indian Katha" under Tariff Item No. 14049050. The demand and penalty founded on classification under Tariff Item No. 32019090 therefore did not survive. Case-Laws Central Excise Thu, 15 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339064