https://www.taxtmi.com/caselaws?id=74580 An exemption notification describing goods as "ceramic colours" must be construed by trade parlance, technical understanding and actual end-use where the term is not defined in the tariff. Classification of liquid gold under a different tariff heading did not by itself defeat exemption, because the notification was based on functional description rather than tariff nomenclature. As the record showed use of liquid gold in ceramic and glass decoration and its acceptance as a ceramic colouring material, it fell within the notification and qualified for exemption under Notification No. 35/85-C.E., as amended by Notification No. 78/86-C.E. en-us Tue, 14 Mar 1989 00:00:00 +0530 Thu, 09 Jun 2011 17:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74580 An exemption notification describing goods as "ceramic colours" must be construed by trade parlance, technical understanding and actual end-use where the term is not defined in the tariff. Classification of liquid gold under a different tariff heading did not by itself defeat exemption, because the notification was based on functional description rather than tariff nomenclature. As the record showed use of liquid gold in ceramic and glass decoration and its acceptance as a ceramic colouring material, it fell within the notification and qualified for exemption under Notification No. 35/85-C.E., as amended by Notification No. 78/86-C.E. Case-Laws Central Excise Tue, 14 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74580