https://www.taxtmi.com/caselaws?id=41584 Fiscal classification of umbrella cloth turned on trade parlance, not a fine technical distinction between water-repellent and water-proofed cotton fabric. The applicable excise notifications did not distinguish between those expressions, so the goods had to be understood as they were commonly known in the relevant market. Trade affidavits, Textile Commissioner approvals, and technical material showed the cloth was recognised in the textile and umbrella trade as water-proofed fabric, with substantially filled interstices and very low vapour permeability. On that basis, it was treated as water-proofed cotton fabric rather than residuary processed fabric, and the higher duty demand was held unsustainable. en-us Thu, 07 Feb 1985 00:00:00 +0530 Fri, 04 Jun 2010 15:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41584 Fiscal classification of umbrella cloth turned on trade parlance, not a fine technical distinction between water-repellent and water-proofed cotton fabric. The applicable excise notifications did not distinguish between those expressions, so the goods had to be understood as they were commonly known in the relevant market. Trade affidavits, Textile Commissioner approvals, and technical material showed the cloth was recognised in the textile and umbrella trade as water-proofed fabric, with substantially filled interstices and very low vapour permeability. On that basis, it was treated as water-proofed cotton fabric rather than residuary processed fabric, and the higher duty demand was held unsustainable. Case-Laws Central Excise Thu, 07 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41584