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2017 (1) TMI 1272 - HC - CustomsClassification of ladies leather footwear - sandals or chappals? - withdrawal of duty drawback - Based on the option of the FDDI (Footwear Design and Development Institute) revenue observed that the goods did not contain a strap at the back and were therefore, Chappals - Held that: - respondents, acted upon prejudice and a preconceived notion that ladies sandals cannot be without a back strap - opinion that the goods were sandals and not chappals was deemed insufficient. Apart from these, the court wonders whether any of the experts in this case was a woman, the ultimate customers. In such cases, the commercial parlance test would predominate. Reliance placed in the case of United Offset Process Pvt. Ltd v Assistant Collector of Customs [1988 (10) TMI 39 - SUPREME COURT OF INDIA], where it was held that It is a well known principle that if the definition of a particular expression is not given, it must be understood in its popular or common sense viz. in the sense how that expression is used everyday by those who use or deal with those goods - duty drawback withdrawal and penalty set aside - petition allowed - decided in favor of petitioner.
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