https://www.taxtmi.com/caselaws?id=41297 Cycles despatched in completely knocked down condition were treated as cycles under item 35 of the First Schedule because the tariff term was undefined and had to be understood in its popular and commercial sense. Trade practice showed that CKD cycles were marketed and transported for convenience, and assembly by the buyer did not amount to a fresh manufacturing process. On that reasoning, the goods did not become mere separate parts falling under the residuary item 68, and the excise duty demand based on the trade notice was not sustainable. en-us Mon, 16 Aug 1982 00:00:00 +0530 Tue, 01 Jun 2010 18:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41297 Cycles despatched in completely knocked down condition were treated as cycles under item 35 of the First Schedule because the tariff term was undefined and had to be understood in its popular and commercial sense. Trade practice showed that CKD cycles were marketed and transported for convenience, and assembly by the buyer did not amount to a fresh manufacturing process. On that reasoning, the goods did not become mere separate parts falling under the residuary item 68, and the excise duty demand based on the trade notice was not sustainable. Case-Laws Central Excise Mon, 16 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41297