https://www.taxtmi.com/caselaws?id=40990 For tariff classification, an article is to be identified by its accepted trade meaning and actual function. A tool used for rotating a taper plug valve was described by the manufacturer as a wrench, and on examination it was treated as a wrench in trade parlance as well as by function. Because the tariff entry expressly covered wrenches, classification under Item 51A(i) was sustained and the challenge to excise levy failed. en-us Tue, 30 Jun 1981 00:00:00 +0530 Wed, 19 May 2010 11:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40990 For tariff classification, an article is to be identified by its accepted trade meaning and actual function. A tool used for rotating a taper plug valve was described by the manufacturer as a wrench, and on examination it was treated as a wrench in trade parlance as well as by function. Because the tariff entry expressly covered wrenches, classification under Item 51A(i) was sustained and the challenge to excise levy failed. Case-Laws Central Excise Tue, 30 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40990