https://www.taxtmi.com/caselaws?id=40942 Copper coated mild steel wires and wire cuts were held not to fall within "welding electrodes" under Tariff Item 50 because classification in a fiscal entry depends on common and trade parlance, not technical meaning, dictionary definitions, or end-use unless the tariff itself makes use relevant. The revenue had to prove that the goods were commercially understood as welding electrodes, and that burden was not discharged. The classification orders were therefore unsustainable, and refund relief followed. en-us Tue, 17 Feb 1981 00:00:00 +0530 Tue, 18 May 2010 12:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40942 Copper coated mild steel wires and wire cuts were held not to fall within "welding electrodes" under Tariff Item 50 because classification in a fiscal entry depends on common and trade parlance, not technical meaning, dictionary definitions, or end-use unless the tariff itself makes use relevant. The revenue had to prove that the goods were commercially understood as welding electrodes, and that burden was not discharged. The classification orders were therefore unsustainable, and refund relief followed. Case-Laws Central Excise Tue, 17 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40942