Common Parlance Test: An Important Tool in Classification of Goods
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- Last Updated on 2 September, 2021
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Vijay Shekhar Jha – [2021] 129 taxmann.com 374 (Article)
In the process of classification of goods it may so happen that an article under a particular tariff entry is capable of being classified in more than one heads, in such a situation, some tools of interpretation are applied to arrive at a decision on proper classification of a tariff entry.
One of such tools is “Common/Trade Parlance Test” which is also commonly referred to as “marketability test”, “popular meaning test”. In this article, considering the paramount importance of this test, the author has tries to unfurl the conceptual understanding and basic postulates of Common Parlance test.
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