https://www.taxtmi.com/caselaws?id=41190 Where a tariff item does not specifically define the product, classification must follow its commercial identity and trade understanding. Zinc callots punched from zinc strips were treated as distinct from strips, sheets, or circles, and were sold to battery manufacturers as callots rather than as strips. They were therefore classifiable as zinc manufactures not otherwise specified under Tariff Item 68, not under Tariff Item 26B, and the assessee's challenge failed. en-us Fri, 17 Oct 1975 00:00:00 +0530 Mon, 31 May 2010 11:15:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41190 Where a tariff item does not specifically define the product, classification must follow its commercial identity and trade understanding. Zinc callots punched from zinc strips were treated as distinct from strips, sheets, or circles, and were sold to battery manufacturers as callots rather than as strips. They were therefore classifiable as zinc manufactures not otherwise specified under Tariff Item 68, not under Tariff Item 26B, and the assessee's challenge failed. Case-Laws Central Excise Fri, 17 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41190