https://www.taxtmi.com/caselaws?id=40465 Bath tub side panels were examined for excise classification under Tariff Item 15A(2). The core principle stated is that tariff entries must be applied according to the commodity's commercial or popular understanding, not merely its material composition or functional use. Although the panels contained fibre glass and served as bath tub accessories, they were not understood in trade as rigid plastic articles. On that basis, classification as "articles made of plastics" was found unsustainable, and the excise levy on the side panels was treated as unjustified. en-us Tue, 10 Jan 1978 00:00:00 +0530 Sat, 08 May 2010 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40465 Bath tub side panels were examined for excise classification under Tariff Item 15A(2). The core principle stated is that tariff entries must be applied according to the commodity's commercial or popular understanding, not merely its material composition or functional use. Although the panels contained fibre glass and served as bath tub accessories, they were not understood in trade as rigid plastic articles. On that basis, classification as "articles made of plastics" was found unsustainable, and the excise levy on the side panels was treated as unjustified. Case-Laws Central Excise Tue, 10 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40465