https://www.taxtmi.com/caselaws?id=42862 For excise classification, the decisive test is trade parlance, and technical specifications may be used as relevant evidence to show that thrust washers, thrust half washers and wrapped bushes fall within thin walled bearings. On the facts, the departmental classification was upheld because the materials relied on showed the goods performing the same bearing function, and a different possible view was insufficient to dislodge the finding in writ jurisdiction. A revised duty position, however, cannot take effect before it is communicated to the assessee, so excise liability could operate only from 23 September 1978 and not from 7 August 1978. en-us Wed, 12 Sep 1990 00:00:00 +0530 Mon, 14 Jun 2010 17:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42862 For excise classification, the decisive test is trade parlance, and technical specifications may be used as relevant evidence to show that thrust washers, thrust half washers and wrapped bushes fall within thin walled bearings. On the facts, the departmental classification was upheld because the materials relied on showed the goods performing the same bearing function, and a different possible view was insufficient to dislodge the finding in writ jurisdiction. A revised duty position, however, cannot take effect before it is communicated to the assessee, so excise liability could operate only from 23 September 1978 and not from 7 August 1978. Case-Laws Central Excise Wed, 12 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42862