https://www.taxtmi.com/caselaws?id=46800 Skimmed milk powder was treated as a distinct commodity from milk powder for import control purposes because the policy itself placed them differently: milk powder in the general import list and skimmed milk powder in the canalised items list. The text applies the settled fiscal principle that goods are understood in their popular or commercial sense, and that trade identity determines classification. It also restates that where two views are plausible, the interpretation favourable to the importer should be accepted. On that basis, skimmed milk powder was regarded as separate from milk powder and relief followed. en-us Fri, 28 Feb 2003 00:00:00 +0530 Sat, 24 Jul 2010 10:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46800 Skimmed milk powder was treated as a distinct commodity from milk powder for import control purposes because the policy itself placed them differently: milk powder in the general import list and skimmed milk powder in the canalised items list. The text applies the settled fiscal principle that goods are understood in their popular or commercial sense, and that trade identity determines classification. It also restates that where two views are plausible, the interpretation favourable to the importer should be accepted. On that basis, skimmed milk powder was regarded as separate from milk powder and relief followed. Case-Laws Customs Fri, 28 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46800