Import (Control) Order, 1955, the test in commercial
and trade parlance has to be applied i.e. how the said
product came to be commercially ... given as understood by the trading communities as is
known in trade parlance. Mr. Ganguli, therefore submitted
that there is no infirmity in the findings
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
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
alsoknown as a `fabric' in the common trade parlance and it is also not used as such and there is no knitting or weaving ... meaning which is used or which is understood even in common trade parlance also. The learned counsel contended and relied specially on certain difintions
from dealers in Soaps in support of their contentions that in trade parlance 'Kalpa' and 'Oasis' soaps are known as household ... usage and known denominations of trade. The principal concern of classification is how a product is known in trade parlance. The wrapper of Oasis soap
classified for the purpose of central excise duty according to the trade parlance and understanding. The two articles - Tool Tips and Throw Away Inserts-were ... Tool Tips. The appellants had not submitted any evidence of trade parlance and understanding except their own two invoices issued to the Railways. The appellants
such product in the market and also in the commercial and trade parlance and such products are known and treated as distinct and different from ... manufactured or not or how they are known in the trade parlance would not be relevant and material. It is an admitted fact that
persons who use it know it and classify it. In trade parlance, the product is known as "heating elements" and should be classified ... something to do with mineral fibres and yarn and that in trade parlance also it will be known as such. But only because
goods are internationally known as glass moulds meaning thereby that in trade parlance or common parlance the goods are known as glass moulds ... Opthalmic Lense as made out in his earlier arguments that the trade parlance and common parlance test clearly establish the same.
18. On the rules
