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
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
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
They had further contended that [in] the popular understanding and in trade parlance, the product was accepted as an Ayurvedic medicine. The appellants had, however ... patients and distributors and chemists to show that in trade parlance and in commercial parlance, the products have been understood as an ayurvedic medicine
true that the trade advice or the trade notice cannot be the sole criteria to determine the classification of articles, the trade advice ... trade understanding and it is not necessary for the Company to lead any evidence to establish how the goods are known in the trade parlance
affidavit, Ranganathan, in support of the view that in the trade parlance "alcohol" is accepted to refer to ethyl alcohol, has relied upon ... This principle is well-known as classification on the basis of trade parlance. This is an accepted from of construction."
The Court emphasized that
fall under Heading 74.01/02. Shri Lakshmikumaran has argued that the trade parlance have to be looked into. In support of his argument ... does not help the appellant as the facts are different and trade parlance has been discussed in a different context. Shri Durghayya, the learned
based his findings on the admitted facts and has applied the trade parlance and commercial understanding of the product as advertised and claimed ... correct position and the settled law is that the trade parlance and commercial understanding of the goods is the factor to be considered
different period. On merits, he said that Tribunal emphasised only on trade parlance in determining the classification in the case of Mridul Enterprises (supra), whereas ... product manufactured by them are considered to be mosaic tiles in trade parlance. The Department has not produced any material evidence to rebut it. Further
