Bharat Petroleum Corporation Ltdq vs Commissioner Of Central Excise ... on 12 September, 2024
(ii) It is an accepted principle of classification that the goods are to be
classified according to their popular meaning as understood in the
commercial sense and not as per the scientific/technical meaning [Plasmac
Machine Mfg. Co. Pvt. Ltd. Vs. CCE 51 E.L.T 161 (SC)].