https://www.taxtmi.com/caselaws?id=41469 Where a commodity is not statutorily defined, its classification for import control must be determined by trade parlance. The Court accepted that woollen rags could include second-hand woollen garments and held that the decisive test was whether the imported goods were known in trade as woollen rags, not whether they were mutilated or how they might later be used. As the seized goods fell within that trade description and the licence covered woollen rags, confiscation and penalty could not be sustained. en-us Mon, 12 Sep 1983 00:00:00 +0530 Thu, 03 Jun 2010 15:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41469 Where a commodity is not statutorily defined, its classification for import control must be determined by trade parlance. The Court accepted that woollen rags could include second-hand woollen garments and held that the decisive test was whether the imported goods were known in trade as woollen rags, not whether they were mutilated or how they might later be used. As the seized goods fell within that trade description and the licence covered woollen rags, confiscation and penalty could not be sustained. Case-Laws Customs Mon, 12 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41469