Tariff classification depends on product description, not actual use, for ready mixed paints in small containers.

Ready mixed paints packed in 200 ml, 100 ml and 50 ml containers remained classifiable under Heading 3208.90 because the tariff description, not actual or predominant use, governed classification where the heading did not make end-use relevant. Small pack sizes did not convert the paints into signboard painters' colours under Heading 3213.00, and the fact that signboard painters often purchased the goods did not alter their tariff position. Earlier approved classification lists, not based on adjudication, did not create estoppel against the Department. The Tribunal therefore held that the goods were not classifiable under Heading 3213.00.

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Issues: Whether ready mixed paints packed in 200 ml., 100 ml. and 50 ml. containers were classifiable under Heading 3213.00 as signboard painters' colours or under Heading 3208.90; and whether actual or predominant use by signboard painters could control the tariff classification.

Analysis: The goods were admittedly ready mixed paints falling within Chapter 32, and the dispute turned only on whether small packings altered their classification. The authorities found that the paints remained the same product irrespective of packing, that small tins were not comparable to the packings contemplated under Heading 3213.00, and that the goods could be used by persons other than signboard painters. The Tribunal held that where the tariff entry does not refer to use or adaptation, end-use is irrelevant for classification. The fact that the goods were often purchased by signboard painters, or that some earlier classification lists had been approved without adjudication, did not create a legal basis to alter the tariff entry. Prior approvals without contest did not operate as estoppel against the Department.

Conclusion: The ready mixed paints in small containers were not classifiable under Heading 3213.00 and were correctly classified under Heading 3208.90. The appeal failed.

Ratio Decidendi: Where a tariff heading does not make use or end-use a relevant criterion, classification must be determined by the description of the goods in the tariff and not by their actual or predominant use, prior unadjudicated approvals, or the identity of purchasers.

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