https://www.taxtmi.com/caselaws?id=42007 A delegated exemption notification could not supply an exhaustive definition of "rigid" and "flexible" plastic articles where the tariff item itself used those terms without definition. The court treated classification for duty purposes as a legislative function and held that the notification could not create a fresh classification scheme or displace the trade, commercial and ordinary meaning earlier applied to the tariff entry. Because the notification went beyond the scope of the delegated power and altered the scope of exemption, it was invalid and the petitioners were entitled to exemption. en-us Fri, 21 Aug 1987 00:00:00 +0530 Tue, 08 Jun 2010 15:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42007 A delegated exemption notification could not supply an exhaustive definition of "rigid" and "flexible" plastic articles where the tariff item itself used those terms without definition. The court treated classification for duty purposes as a legislative function and held that the notification could not create a fresh classification scheme or displace the trade, commercial and ordinary meaning earlier applied to the tariff entry. Because the notification went beyond the scope of the delegated power and altered the scope of exemption, it was invalid and the petitioners were entitled to exemption. Case-Laws Central Excise Fri, 21 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42007