https://www.taxtmi.com/caselaws?id=40453 Where tariff terms are undefined, classification may be determined by technical construction and trade understanding, and an administratively fixed weight threshold can validly be used for levy if it rationally serves the classification scheme. The discussion further notes that a later chemical test report based on different fresh samples could not displace the earlier examination of the original samples, so its rejection was justified. Applying these principles, the fabrics locally known as Do-Suti and Dedh-Suti were treated as Duck in common parlance and technical usage, and the excise classification and assessment were sustained. en-us Tue, 13 Dec 1977 00:00:00 +0530 Sat, 08 May 2010 12:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40453 Where tariff terms are undefined, classification may be determined by technical construction and trade understanding, and an administratively fixed weight threshold can validly be used for levy if it rationally serves the classification scheme. The discussion further notes that a later chemical test report based on different fresh samples could not displace the earlier examination of the original samples, so its rejection was justified. Applying these principles, the fabrics locally known as Do-Suti and Dedh-Suti were treated as Duck in common parlance and technical usage, and the excise classification and assessment were sustained. Case-Laws Central Excise Tue, 13 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40453