https://www.taxtmi.com/caselaws?id=41405 Porcelain shells manufactured as specialised components for lightning arresters were not porcelainware within Tariff Item 23-B because the term had to be understood in its ordinary commercial sense. Excise duty under section 3 of the Central Excises and Salt Act, 1944 applies only to goods known to the market and ordinarily capable of being bought and sold. The shells were made to specific Westinghouse specifications, were not shown to be marketed as porcelainware, and were not established as goods known to the commercial or consuming community by that description. Their material composition and use in further manufacture did not make them excisable goods under the tariff item. en-us Thu, 30 Sep 1982 00:00:00 +0530 Wed, 02 Jun 2010 18:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41405 Porcelain shells manufactured as specialised components for lightning arresters were not porcelainware within Tariff Item 23-B because the term had to be understood in its ordinary commercial sense. Excise duty under section 3 of the Central Excises and Salt Act, 1944 applies only to goods known to the market and ordinarily capable of being bought and sold. The shells were made to specific Westinghouse specifications, were not shown to be marketed as porcelainware, and were not established as goods known to the commercial or consuming community by that description. Their material composition and use in further manufacture did not make them excisable goods under the tariff item. Case-Laws Central Excise Thu, 30 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41405