https://www.taxtmi.com/caselaws?id=41585 White cement and ordinary portland cement were treated as distinct commercial commodities under the governing import-control framework. Applying the commercial parlance test, and relying on the Imported Cement (Control) Order, Indian Standards Institution materials and the Government press note, the Court held that trade understanding, use and composition showed separate articles. On that basis, Customs could not treat white cement as a prohibited or canalised import of ordinary cement, and the contrary refusal to clear the goods was held unreasonable, illegal and without jurisdiction. The writ petition succeeded, and the confiscatory directions and adjudication were quashed. en-us Mon, 01 Apr 1985 00:00:00 +0530 Fri, 04 Jun 2010 15:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41585 White cement and ordinary portland cement were treated as distinct commercial commodities under the governing import-control framework. Applying the commercial parlance test, and relying on the Imported Cement (Control) Order, Indian Standards Institution materials and the Government press note, the Court held that trade understanding, use and composition showed separate articles. On that basis, Customs could not treat white cement as a prohibited or canalised import of ordinary cement, and the contrary refusal to clear the goods was held unreasonable, illegal and without jurisdiction. The writ petition succeeded, and the confiscatory directions and adjudication were quashed. Case-Laws Customs Mon, 01 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41585