SC: 'Common Parlance' Test Applicable Only if Tariff Entry Classifiable in More Than One Head - (04 May 2020)
EXCISE
Supreme Court has dismissed the Delhi Central Excise Commissioner's appeals against the 2008 decision of the Customs Excise and Service Tax Appellate Tribunal holding that "car matting" would be chargeable to duty at 8% under the heading "Carpets and Other Textile Floor Coverings", stating that the common parlance test would only apply if tariff entry is classifiable in more than one head.
Tags : SUPREME COURT COMMON PARLANCE TEST
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