Common parlance test keeps glazier putty outside paint classification under the Central Excise Tariff.

Glazier putty used in window frames was held not to be classifiable as paint under the Central Excise Tariff. The product was described as a thick pasty mass of whiting and linseed oil used to stop, seal or caulk cracks and join components. Classification was determined by trade meaning, technical literature and common parlance, because the tariff did not define paint. On that basis, putty and paint were treated as distinct commodities, the tentative view treating the goods as paint was rejected, and the review proceedings were dropped.

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Issues: Whether glazier putty used in window frames is classifiable as paint under the Central Excise Tariff.

Analysis: The product was described as a thick pasty mass mainly composed of whiting and linseed oil, used as glazier putty to stop, seal or caulk cracks and join components together. The deciding authority accepted the assessee's contention that putty and paint are distinct in trade, technical literature and common understanding, and that in the absence of a tariff definition, classification must follow the meaning understood in trade and common parlance. On that basis, the tentative view treating the goods as paint was rejected.

Conclusion: Glazier putty is not classifiable under Tariff Item 14 of the Central Excise Tariff as paint, and the review proceedings were dropped.

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