https://www.taxtmi.com/caselaws?id=40836 Flush doors were held to be a distinct finished commercial product, made from board, plywood, timber frame, glue and other materials, and therefore not classifiable under Entry 16B of the First Schedule to the Central Excises and Salt Act, 1944. The court applied common parlance and commercial understanding to conclude that a product is not covered by a tariff entry merely because some of its component materials are mentioned there. The phrase "or the like" was confined to the last category in the entry and did not expand the preceding categories to include flush doors, so excise duty was not attracted under that entry. en-us Mon, 17 Mar 1980 00:00:00 +0530 Sat, 15 May 2010 12:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40836 Flush doors were held to be a distinct finished commercial product, made from board, plywood, timber frame, glue and other materials, and therefore not classifiable under Entry 16B of the First Schedule to the Central Excises and Salt Act, 1944. The court applied common parlance and commercial understanding to conclude that a product is not covered by a tariff entry merely because some of its component materials are mentioned there. The phrase "or the like" was confined to the last category in the entry and did not expand the preceding categories to include flush doors, so excise duty was not attracted under that entry. Case-Laws Central Excise Mon, 17 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40836