https://www.taxtmi.com/caselaws?id=43128 Classification of electric insulators under Item 23B depended on whether the undefined tariff term "porcelainware" bore a common parlance meaning that covered the porcelain component of the composite goods. The Court held that market understanding by manufacturers and consumers had to be established on evidence, and that the excise authorities should first examine that material. Existing assessments on the finished insulators were therefore unsustainable and were set aside, with the matter remitted for fresh assessment in accordance with law and reconsideration of any separate duty liability of the porcelain parts. en-us Fri, 22 Jul 1983 00:00:00 +0530 Wed, 16 Jun 2010 12:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43128 Classification of electric insulators under Item 23B depended on whether the undefined tariff term "porcelainware" bore a common parlance meaning that covered the porcelain component of the composite goods. The Court held that market understanding by manufacturers and consumers had to be established on evidence, and that the excise authorities should first examine that material. Existing assessments on the finished insulators were therefore unsustainable and were set aside, with the matter remitted for fresh assessment in accordance with law and reconsideration of any separate duty liability of the porcelain parts. Case-Laws Central Excise Fri, 22 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43128