https://www.taxtmi.com/caselaws?id=74425 Nigrosine was treated as a synthetic organic dyestuff falling within Tariff Item 14D, not Tariff Item 68. The Tribunal read Item 14D broadly to cover solvent dyes and noted that use for colouring plastics, moulding powders, inks or similar materials does not exclude the product from that entry, because dyeing is not confined to textile applications. It also relied on technical material, the earlier interpretation of Item 14D, and the alignment of the tariff wording with international nomenclature to conclude that Nigrosine is recognised as a synthetic organic dyestuff. The classification claim under Item 68 therefore failed. en-us Wed, 27 May 1987 00:00:00 +0530 Wed, 08 Jun 2011 17:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74425 Nigrosine was treated as a synthetic organic dyestuff falling within Tariff Item 14D, not Tariff Item 68. The Tribunal read Item 14D broadly to cover solvent dyes and noted that use for colouring plastics, moulding powders, inks or similar materials does not exclude the product from that entry, because dyeing is not confined to textile applications. It also relied on technical material, the earlier interpretation of Item 14D, and the alignment of the tariff wording with international nomenclature to conclude that Nigrosine is recognised as a synthetic organic dyestuff. The classification claim under Item 68 therefore failed. Case-Laws Central Excise Wed, 27 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74425