https://www.taxtmi.com/caselaws?id=42468 Classification of fibre glass reinforced polyester corrugated roofing depended on trade or common parlance rather than dictionary meaning. Corrugation or a profile shape did not prevent the product from being treated as a plastic sheet, particularly because the tariff covered other profiled plastic articles. No evidence established commercial understanding, physical characteristics, or composition sufficient to displace the classification. The mixed fibre glass and polyester composition argument was unsupported and had not been raised before the excise authorities. The roofing was therefore classifiable as a plastic sheet under the relevant excise tariff entry and was not eligible for the stated exemption. en-us Wed, 11 Jan 1984 00:00:00 +0530 Fri, 11 Jun 2010 14:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42468 Classification of fibre glass reinforced polyester corrugated roofing depended on trade or common parlance rather than dictionary meaning. Corrugation or a profile shape did not prevent the product from being treated as a plastic sheet, particularly because the tariff covered other profiled plastic articles. No evidence established commercial understanding, physical characteristics, or composition sufficient to displace the classification. The mixed fibre glass and polyester composition argument was unsupported and had not been raised before the excise authorities. The roofing was therefore classifiable as a plastic sheet under the relevant excise tariff entry and was not eligible for the stated exemption. Case-Laws Central Excise Wed, 11 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42468