Common parlance and trade parlance

An undefined tariff term may be understood by the people who deal with the goods. Common parlance includes trade, commercial, and popular understanding where relevant. The test helps identify the ordinary meaning of statutory words. It is not automatically decisive in every classification dispute. The test is available only where statutory guidance does not settle the meaning. Scientific or technical meanings do not automatically control a fiscal statute. Evidence should show how traders and relevant users understand the goods. A label or assertion alone may not establish a distinct trade identity. Commissioner of Customs (Import) v. M/s Welkin Foods | 2026 INSC 19