Classification of goods under the Customs Tariff Act, 1975 (the Act), is one of the frequently litigated issues that arises due to the customs duty rate, eligibility for exemption, and compliance requirements that depend on the product's classification. However, the SC in this case discussed and clarified the framework for the classification of the product under the Act. It further held that being merely marketed for the mushroom agriculture industry cannot alter the proper tariff classification under the Act. The expressions such as “Trade Parlance”, “Popular Parlance”, and “Commercial Parlance” reiterated the principle of “Common Parlance”. The SC emphasized on the sequential and disciplined use of GRI, Tariff Headings, and Section Notes for classification to reduce arbitrary classification and to align with international standards for classification.