well settled principle of law that expressions can be construed in trade parlance or commercial parlance, only where the context of the said expressions ... specification indicates how the goods are understood in the trade parlance. Notwithstanding this, the Collector has committed a serious error in ignoring ISI definition
imported goods is the capability to become cinematographic film. Trade parlance on an international level was also relied upon. This was with reference ... least in international trade could not be produced by the appellants. As earlier mentioned, the evidence produced of trade parlance is in relation to their
coal, the appellants also pressed the ground that in trade parlance, steam coal can be bituminous coal also and vice versa. A lot of technical ... history of taxation and we also cannot go by the trade parlance especially when a product is defined in the tariff. In fact, the learned
parlance or ISI specification should be the deciding factor for classification; that to rely on ISI specifications alone in preference to common parlance, commercial parlance ... though physical properties may conform to a particular use but in trade parlance the product is known as 'White Cement' which
film as known in the trade it would be for them to prove such trade usage or trade parlance.
11. In this connection Shri Jain ... least in international trade could not be produced by the appellants. As earlier mentioned, the evidence produced of trade parlance is in relation to their
trade
parlance test to interpret the meaning of words in the statute.
However, the adoption of the common parlance or trade parlance
test is often ... common parlance test'. However, it
is clarified that any reference to 'common parlance' shall be construed
to include trade, commercial, or popular
commercial understanding
of oranges/mandarin oranges, therefore, the submissions on trade parlance
are not valid as trade too accepts that there are differences between these ... understood
as it is used within that specific trade circle.
f. The common or trade parlance test cannot be used to override the
clear mandate
aspects relevant
to classification disputes, which included the common parlance or trade
parlance test to interpret the meaning of words in the statutes, the
consideration ... understood as it
is used within that specific trade circle.
f. The common or trade parlance test cannot be used to override the
clear mandate
examine the use of the 'common
parlance' or 'trade parlance' test to interpret the meaning of words in
the statutes ... understood as it
is used within that specific trade circle.
f. The common or trade parlance test cannot be used to override the
clear mandate
Lead Oxide, Lead Monoxide are not the expressions to which any Trade Parlance Test has to be applied. Depending upon the process carried out, formulations ... goods for Heading No. 28.24. therefore, he submits that the trade parlance test is not applicable to the facts of this case in the light
