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
other words, the Common Parlance Test or Trade
Parlance Test has to be applied while making such
interpretations. There is no doubt that the collection ... alleviation of diseases is
concerned.
9. In common parlance or Trade parlance of
Medical profession, these equipments in "Blood Banks"
and "Hospitals
reliance on the invoice dated 24.08.2015 issued by the
defendants distributor Rajasthan Trading Co. at Delhi in respect of the tyre
in question. Mr. Chandra ... some other manufacturer. The plaintiff has explained that in
normal trade parlance, the tyres of the defendants are referred to as, 'HF
tyres
number
common parlance or commercial parlance test has
rightly been applied by the High Court. Under the
common parlance even if the product contained more ... used are to be understood
in the common parlance or commercial
parlance but such a trade
understanding or commercial
nomenclature can be given only
from the point of view of a person connected with trade or in common parlance. The Compressed Natural Gas (CNG) when is to be understood ... would not mean that CNG is treated in common parlance or in trade or industry as natural gas supplied at a pressure
M/S. Mussoorie Dehradun Development ... vs Cit, Dehradun on 2 January, 2017
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classification of a taxable commodity; this was the reason why
the common parlance test or the commercial usage test are the
most common; whether ... such as article is
understood in common parlance or in the commercial world or in
trade circle or in its popular sense meaning
residuary entry and what is
important is to apply the Trade Parlance Test or
Common Parlance Test and not to apply the hair
splitting exercise
same with respect to their usage in common parlance. Therefore also, it can be safely concluded that what was manufactured and exported by the petitioner ... also be called as 'pendant' in the common trade parlance and consequently, there is no violation of the LoA issued to the petitioner
goods in
question in the entry and by applying common parlance.
Where such similarity with popular sense meaning exists,
the generic entry would be construed ... apex Court has held that chillers
which are known in trade parlance as refrigerating equipments
could not be classified as part of air-conditioning system
