https://www.taxtmi.com/caselaws?id=40892 A trade notice without statutory force cannot control tariff classification or the scope of an exemption notification. The classification inquiry must be made under the tariff and the notification itself, and an order based only on such a notice cannot stand. In the absence of statutory definitions, the words "rigid" and "flexible" must bear their ordinary meaning; goods capable of being bent are flexible, not rigid. On that basis, PTFE sheets capable of being bent fell within the exempted category and were entitled to exemption. en-us Thu, 08 Feb 1979 00:00:00 +0530 Sat, 15 May 2010 15:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40892 A trade notice without statutory force cannot control tariff classification or the scope of an exemption notification. The classification inquiry must be made under the tariff and the notification itself, and an order based only on such a notice cannot stand. In the absence of statutory definitions, the words "rigid" and "flexible" must bear their ordinary meaning; goods capable of being bent are flexible, not rigid. On that basis, PTFE sheets capable of being bent fell within the exempted category and were entitled to exemption. Case-Laws Central Excise Thu, 08 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40892