https://www.taxtmi.com/caselaws?id=49208 100% cotton bleached non-optic white bed sheets were treated as falling within the commercial expression "Chaddars" for rebate purposes under Rule 191A. The analysis applied trade parlance and common understanding, supported by dictionary meanings and HSN notes, to conclude that "chaddars" and bed sheets were commercially synonymous, while bedspreads were distinct goods. Entries relating to bed sheets made from art silk fabrics were held to stand on a different footing and did not govern the dispute. The rebate claim could therefore not be denied merely because the exported goods were not separately named in the notification, as they were classifiable as chaddars for the relevant entry. en-us Thu, 02 Dec 1999 00:00:00 +0530 Thu, 12 Aug 2010 14:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49208 100% cotton bleached non-optic white bed sheets were treated as falling within the commercial expression "Chaddars" for rebate purposes under Rule 191A. The analysis applied trade parlance and common understanding, supported by dictionary meanings and HSN notes, to conclude that "chaddars" and bed sheets were commercially synonymous, while bedspreads were distinct goods. Entries relating to bed sheets made from art silk fabrics were held to stand on a different footing and did not govern the dispute. The rebate claim could therefore not be denied merely because the exported goods were not separately named in the notification, as they were classifiable as chaddars for the relevant entry. Case-Laws Central Excise Thu, 02 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49208