https://www.taxtmi.com/caselaws?id=42312 Imported wool materials were classified by reference to trade understanding because "wool waste" was not defined in the Customs Act or the notification. The Tribunal examined technical material, explanatory notes, the nature and length of the slivers, and the circumstances of import and description, and found the consignments to be wool waste rather than processed woollen products. That classification was treated as a factual finding based on relevant material and without any error of legal principle, so the revenue's challenge failed. en-us Wed, 10 Aug 1988 00:00:00 +0530 Tue, 10 Feb 2026 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42312 Imported wool materials were classified by reference to trade understanding because "wool waste" was not defined in the Customs Act or the notification. The Tribunal examined technical material, explanatory notes, the nature and length of the slivers, and the circumstances of import and description, and found the consignments to be wool waste rather than processed woollen products. That classification was treated as a factual finding based on relevant material and without any error of legal principle, so the revenue's challenge failed. Case-Laws Customs Wed, 10 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42312