https://www.taxtmi.com/caselaws?id=44002 The expression "silver" in Tariff Item 24 was construed by reference to its commercial meaning, not as limited to silver metal or ingots. Goods commonly understood in trade as silver would fall within the entry and qualify for the exemption notification; goods not so understood would fall outside it and be classified under the residuary or another specific tariff item. Because the factual question of commercial understanding had not been fully examined, the matter was remitted to the Tribunal to permit evidence and decide classification afresh on that basis. en-us Mon, 05 Apr 1993 00:00:00 +0530 Tue, 22 Jun 2010 13:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44002 The expression "silver" in Tariff Item 24 was construed by reference to its commercial meaning, not as limited to silver metal or ingots. Goods commonly understood in trade as silver would fall within the entry and qualify for the exemption notification; goods not so understood would fall outside it and be classified under the residuary or another specific tariff item. Because the factual question of commercial understanding had not been fully examined, the matter was remitted to the Tribunal to permit evidence and decide classification afresh on that basis. Case-Laws Central Excise Mon, 05 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44002