https://www.taxtmi.com/caselaws?id=42321 The court upheld the petitioners' classification of Cotton Linters Pulp under entry No. 43(1) of the Indian Tariff Act, rejecting the government's classification as filter paper under entry No. 44. The court emphasized the importance of statutory clarity and commercial understanding in determining the classification of goods, ruling in favor of the petitioners and granting them a refund with interest. en-us Wed, 26 Aug 1987 00:00:00 +0530 Thu, 10 Jun 2010 14:09:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42321 The court upheld the petitioners' classification of Cotton Linters Pulp under entry No. 43(1) of the Indian Tariff Act, rejecting the government's classification as filter paper under entry No. 44. The court emphasized the importance of statutory clarity and commercial understanding in determining the classification of goods, ruling in favor of the petitioners and granting them a refund with interest. Case-Laws Customs Wed, 26 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42321