Tariff classification of signboard painters' colour follows ready mixed paint heading despite small-pack use.

Signboard Painters' Colour was held classifiable under Sub-heading 3208.90 of the Central Excise Tariff Act, 1985 rather than Sub-heading 3213.00. The classification followed an earlier decision involving the same assessee, which treated ready mixed paints as falling under Sub-heading 3208.90 regardless of packing size. Small containers, use by signboard painters, and sale to such purchasers were held insufficient to change the tariff classification. The operative point is that product use or packaging alone does not override the tariff heading applicable to ready mixed paints.

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Issues: Whether the product described as Signboard Painters' Colour was correctly classified under Sub-heading 3208.90 of the Schedule to the Central Excise Tariff Act, 1985 or under Sub-heading 3213.00.

Analysis: The product had already been considered in an earlier decision concerning the same assessee, where ready mixed paints were held classifiable under Sub-heading 3208.90 irrespective of the size of packing. The fact that the goods were packed in small containers, could be used by signboard painters, or were purchased by such painters was held insufficient to alter the tariff classification.

Conclusion: The product was rightly classified under Sub-heading 3208.90 and not under Sub-heading 3213.00.

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