https://www.taxtmi.com/caselaws?id=44318 Nylon twine was treated as nylon yarn for fiscal classification because tariff terms for ordinary goods are construed in their trade and commercial sense, not in a technical or scientific sense. Trade inquiries, industry understanding, and affidavits from persons familiar with the trade showed that nylon twine was regarded as a kind of nylon yarn used for fishing nets, and the revenue produced no evidence to displace that material. The taxing authority therefore failed to prove exclusion from the specific entry and application of the residuary item. The Supreme Court held that nylon twine fell under Item 18 of the First Schedule to the Central Excises and Salt Act, 1944. en-us Mon, 09 Sep 1996 00:00:00 +0530 Tue, 27 May 2025 14:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44318 Nylon twine was treated as nylon yarn for fiscal classification because tariff terms for ordinary goods are construed in their trade and commercial sense, not in a technical or scientific sense. Trade inquiries, industry understanding, and affidavits from persons familiar with the trade showed that nylon twine was regarded as a kind of nylon yarn used for fishing nets, and the revenue produced no evidence to displace that material. The taxing authority therefore failed to prove exclusion from the specific entry and application of the residuary item. The Supreme Court held that nylon twine fell under Item 18 of the First Schedule to the Central Excises and Salt Act, 1944. Case-Laws Central Excise Mon, 09 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44318