https://www.taxtmi.com/caselaws?id=40404 Tariff classification under excise law must be determined in the commercial or common parlance sense, not by a purely scientific or technical reading. On that approach, the expression "woollen fabrics" in Entry 21 of the First Schedule to the Central Excises and Salt Act was understood as referring to woven material as popularly known, reinforced by the entry's association with items such as blankets, rugs and shawls. Non-woven felts made from woollen fibres did not fit that popular description and were therefore outside the entry. The excise levy was accordingly unsustainable and the assessee succeeded. en-us Thu, 07 Apr 1977 00:00:00 +0530 Tue, 05 Aug 2014 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40404 Tariff classification under excise law must be determined in the commercial or common parlance sense, not by a purely scientific or technical reading. On that approach, the expression "woollen fabrics" in Entry 21 of the First Schedule to the Central Excises and Salt Act was understood as referring to woven material as popularly known, reinforced by the entry's association with items such as blankets, rugs and shawls. Non-woven felts made from woollen fibres did not fit that popular description and were therefore outside the entry. The excise levy was accordingly unsustainable and the assessee succeeded. Case-Laws Central Excise Thu, 07 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40404