https://www.taxtmi.com/caselaws?id=73577 LDPE master batches were treated as specialised colour concentrates used in plastics, commercially and technically distinct from the base resin or from pigments covered by the claimed tariff entries. The amendment to Tariff Item 15A did not bring them within that item, and classification under Tariff Item 14I(l)(ii) was also rejected because the product did not answer the description of pigments or colours in the tariff. The residuary Tariff Item 68 therefore applied, and the assessee obtained approval of the classification list with consequential relief. en-us Fri, 19 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 18:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73577 LDPE master batches were treated as specialised colour concentrates used in plastics, commercially and technically distinct from the base resin or from pigments covered by the claimed tariff entries. The amendment to Tariff Item 15A did not bring them within that item, and classification under Tariff Item 14I(l)(ii) was also rejected because the product did not answer the description of pigments or colours in the tariff. The residuary Tariff Item 68 therefore applied, and the assessee obtained approval of the classification list with consequential relief. Case-Laws Central Excise Fri, 19 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73577