https://www.scconline.com/blog/post/2021/11/08/common-parlance-test-marketability-test-are-tools-for-interpretation-to-arrive-at-a-decision-on-proper-classification-of-a-tariff-entry/
[VAT] Kar HC | ‘Common parlance test, ‘Marketability test’ are tools for interpretation to arrive at a decision on proper classification of a tariff entry